§ 19-6. Same—Rendering false list.

Latest version.

If any taxpayer shall wilfully render to the assessor for taxation a false list of his taxable property, or shall so render a list which does not contain the whole of his property liable to be listed or taxed, or shall wilfully undervalue the property so listed, he shall be liable to prosecution for fraud on the assessment.

(Code 1962, § 20-17)

                    
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