97-7-1 - Assessment; failure or refusal to deliver by taxpayer.
§ 97-7-1. Assessment; failure or refusal to deliver by taxpayer.
If any taxpayer shall refuse or wilfully neglect to deliver a list of his taxable property, as required by law, to the assessor, under oath or affirmation, when required, he shall be guilty of a misdemeanor, and, on conviction shall be fined not less than twenty dollars nor more than five hundred dollars, or imprisoned not exceeding three months in the county jail, or both.
Sources: Codes, Hutchinson's 1848, ch. 8, art. 17 (5); 1857, ch. 3, art. 17; 1871, § 1674; 1880, § 497; 1892, § 970; 1906, § 1046; Hemingway's 1917, § 774; 1930, § 790; 1942, § 2014.