§ 44-6-9 - Forfeiture by city or town on failure to assess or collect tax.
SECTION 44-6-9
§ 44-6-9 Forfeiture by city or town onfailure to assess or collect tax. – If the assessors neglect to assess, or the collector to collect, any city ortown's proportion of a state tax, or if any city or town neglects to appointassessors or a collector, the city or town shall forfeit double the amount oftheir proportion of the tax, to be recovered by the general treasurer in anaction of debt against the delinquent city or town, and to be collected onexecution from the property of the city or town or the inhabitants of the cityor town.