Sec. 18-44. Refusal to make return.
When a person refuses to give to the commissioner of the revenue or assessor of real estate the required list of his taxable property, the commissioner or the assessor may make such assessment from any information within their reach, and the person so refusing to give such list shall be fined not less than twenty dollars ($20.00) nor more than one hundred dollars ($100.00). (Code 1959, § 12-31)
Last updated date: 10/23/2006 4:15:21 PM