§40-1-18. Falsely returning list of taxpayer as sworn to.  


Latest version.
  • Any taxes assessor or deputy tax assessor who returns the tax list of any taxpayer as having been sworn to by such taxpayer, when in fact it was not sworn to, is guilty of a misdemeanor.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §897.)