Section 13-1027 - Willful failure of governmental officer or employee to perform duty.
§ 13-1027. Willful failure of governmental officer or employee to perform duty.
An employee or officer of the State, a county, or a municipal corporation who willfully fails to perform a duty required under this article with the intent to prevent the payment or collection of a tax under this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $5,000 or imprisonment not exceeding 2 years or both.
[An. Code 1957, art. 81, § 223; 1988, ch. 2, § 1.]