Section 97-7-3 - Assessment; failure to deliver by banker

If the president, cashier, or other officer having like duties, of any bank or banking association shall wilfully fail to deliver to the assessor a written statement, under oath, as required by law, of all the bank's effects and assets, other than land, liable to taxation, he shall, on conviction, be fined not exceeding five hundred dollars, or be imprisoned not exceeding three months in the county jail, or both.Codes, 1892, § 972; 1906, § 1048; Hemingway's 1917, § 776; 1930, § 792; 1942, § 2016; Laws, 1890, p. 6.