Section 7-38-92 - Attempts to evade or defeat the property tax

Any person who willfully attempts to evade the payment of any property tax is guilty of a fourth degree felony. He shall be fined not more than five thousand dollars ($5,000), or imprisoned for not less than one year nor more than five years, or both. History: 1953 Comp., § 72-31-92, enacted by Laws 1973, ch. 258, § 132. ANNOTATIONSAm. Jur. 2d, A.L.R. and C.J.S. references. — 85 C.J.S. Taxation § 1056.