US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 14
                           ENFORCEMENT -- PENALTIES
    63-1402.  VIOLATIONS. (1) It is a misdemeanor:
    (a)  For any assessor to knowingly or willfully assess any property at
    more or less than market value.
    (b)  For any assessor to fail to complete and deliver the real, subsequent
    or missed property rolls or affidavits within the time prescribed by law.
    (c)  For any member of the board of equalization to knowingly or willfully
    permit any appraisal to stand, or permit any alteration to be made in the
    real, subsequent or missed property rolls whereby any property is
    appraised at more or less than market value.
    (d)  For any member of the county commissioners to knowingly or willfully
    permit any unjust, excessive or insufficient county property tax levy to
    stand.
    (e)  For any county officer or any officer of any taxing district to
    knowingly or willfully make any false statements to the county
    commissioners in its determination of the amount of property taxes to be
    levied.
    (f)  For any auditor to fail to complete and deliver the property rolls or
    affidavits within the time prescribed by law.
    (g)  For any tax collector to knowingly or willfully fail to mail a
    property tax notice within the time prescribed by law.
    (h)  For any tax collector to knowingly or willfully fail to collect any
    property tax which has been properly levied.
    (i)  For any person to remove from the county or sell or repossess any
    personal property without the payment of property taxes levied thereon.
    (j)  For any treasurer to neglect or refuse to make any payments or
    settlements within ten (10) days after the time prescribed therefor.
    (k)  For any auditor to neglect or refuse to transmit any order or sworn
    statement within ten (10) days after the time prescribed therefor.
    (l)  For any assessor to neglect or refuse to transmit any order or sworn
    statement within ten (10) days after the time prescribed therefor.
    (m)  For any member of the state tax commission to knowingly or willfully
    permit any unjust appraisal or assessment, or incorrect apportionment of
    state property taxes to stand or be made.
    (2)  In addition to criminal penalties which may be imposed under this
section:
    (a)  The assessor shall be liable upon his official bond for the amount of
    property tax on any property which he has knowingly or willfully allowed
    to escape appraisal or on any property on which he has knowingly or
    willfully entered any untrue or incorrect classification of land or other
    property upon the property roll.
    (b)  Any member of the board of equalization shall be liable upon his
    official bond for the amount of property tax on any property which he has
    knowingly or willfully allowed to escape assessment and taxation or on any
    property on which he has knowingly or willfully allowed any untrue or
    incorrect classification of land or other property to stand.
    (c)  The tax collector shall be liable upon his official bond for all
    property taxes which have not been collected or accounted for in his
    settlement with the county commissioners or county auditor.
    (d)  The treasurer shall be liable upon his official bond for all payments
    or settlements which he refuses or neglects to make within ten (10) days
    after the time prescribed therefor.
    (e)  The county auditor shall be liable upon his official bond for
    neglecting or refusing to transmit any order or sworn statement within ten
    (10) days after the time prescribed therefor and shall forfeit the sum of
    one thousand dollars ($1,000).