Section 27-35-43 - Duty of assessor and district attorney in case taxpayer refuse to give his assessment

The assessor shall furnish to the district attorney the names of all persons who wilfully neglect or refuse to give in taxable property, as required by law, and the district attorney shall present the matter to the grand jury. The assessor shall assess said property at such value as he shall think just, according to the best information he can obtain.Codes, 1857, ch. 3, art 17; 1871, § 1674; 1880, § 479; 1892, § 3756; 1906, § 4265; Hemingway's 1917, § 6899; 1930, § 3142; 1942, § 9766.