Bad code practice of defer on sql

sql.go

db, err := sql.Open()
if err != nil {
   log.Fatal(err)
}

tx, err := db.Begin()
if err != nil {
   log.Fatal(err)
}
defer func() {
   defer db.Close()
   if err == nil {
      tx.Commit()
      return
   }
   tx.Rollback()
}()

rows, err := tx.Query("SELECT ...")
if err != nil {
   return err
}
defer rows.Close()
defer func () {
   err = rows.Err()
}
 
// Code here