1911_public laws_51_38
CHAPTER 50 AN ACT TO AMEND CHAPTER 440, PUBLIC LAWS 1909, IN RELATION TO THE ASSESSMENT OF PROPERTY AND COLLECTION OF TAXBS. The General Assembly of North Carolina do enact: That chapter four hundred and forty -440 of the Public Laws of one thousand nine hundred and nine be amended so as here- after to read as follows: ARTICLE I. Boarp or State TAX COMMISSIONERS.
Penalty for not listing personal property. Any person, firm or corporation in this State owning or holding personal property of any nature or description, individually or as agent, trustee, guardian, administrator, executor, assignee, or receiver, which property is subject to assessment, who shall intentionally make a FALSE statement to the assessor or assistant assessor of his assessment district, or to the board of equalization thereof, for the purpose of avoiding the payment of the just and proportionate taxes thereon, shall forfeit the sum of ten dollars for every hundred dollars or major fraction thereof so withheld from the knowledge of such assessor, assistant assessor, or board of equalization. It is hereby made a duty of the sheriff of any county, upon complaint made to him by any taxpayer of the assessment district, in which it is alleged that property has been so withheld from the knowledge of the assessor, assistant assessor, or board of equalization or not included in the said statement, to investigate the case forthwith and bring an action in the Superior Court in the name of the State against the person so complained of. All forfeitures collected under the provisions of this section shall be paid into the county treasury.