§ 8-8-31 - Frivolous appeals.
SECTION 8-8-31
§ 8-8-31 Frivolous appeals. – Whenever it appears to the court that proceedings before it have beeninstituted by the taxpayer solely for delay and that the taxpayer's complaintis frivolous and groundless, damages in an amount not in excess of fivethousand dollars ($5,000) plus costs may be assessed against the taxpayer bythe court.