If any trustee or trustees, guardian or conservator, whose duty it is to make such return or cause the same to be made, neglects so to do, he or they shall forfeit to the town in which such return should have been made, according to section 12-45, two per cent of the cash value of the property so taxable for each year of such neglect.(1949 Rev., S. 1723.)
Connecticut Legal Code
§ 12.46
Connecticut Title 12 — Connecticut law
Source: https://www.cga.ct.gov/current/pub/chap_203.htm#sec_12-46· Version 2026