36 §894. Delinquent tax collectors; forfeiture
Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 105: CITIES AND TOWNS
Subchapter 9: DELINQUENT TAXES
Article 1: GENERAL PROVISIONS
§894. Delinquent tax collectors; forfeiture
Any tax collector who refuses to collect a state, county or municipal tax as required by law, or who shall knowingly omit or fail to perform any duty imposed upon him by law, commits a civil violation for which a forfeiture not to exceed $100 may be adjudged. [1977, c. 696, §268 (RPR).]
SECTION HISTORY
1977, c. 696, §268 (RPR).