Section 97-7-1 - Assessment; failure or refusal to deliver by taxpayer

If any taxpayer shall refuse or wilfully neglect to deliver a list of his taxable property, as required by law, to the assessor, under oath or affirmation, when required, he shall be guilty of a misdemeanor, and, on conviction shall be fined not less than twenty dollars nor more than five hundred dollars, or imprisoned not exceeding three months in the county jail, or both.Codes, Hutchinson's 1848, ch. 8, art. 17 (5); 1857, ch. 3, art. 17; 1871, § 1674; 1880, § 497; 1892, § 970; 1906, § 1046; Hemingway's 1917, § 774; 1930, § 790; 1942, § 2014.