74:13 Penalty for Default by Selectman or Assessor. – If any selectman or assessor shall willfully omit or fail to perform any duty imposed upon him by the provisions of this chapter, or by other laws pertaining to taxation, or shall willfully fail to enforce or willfully violate any of the provisions thereof, he shall be guilty of a misdemeanor. Source. 1878, 69:6. GL 55:7. PS 57:16. PL 62:14. RL 75:14. RSA 74:13. 1973, 529:13, eff. Oct. 31, 1973 at 11:59 p.m.
New Hampshire Legal Code