Sec. 18-77. False returns by collector.
If the city collector shall return in any such list real estate as delinquent for the nonpayment of taxes, when such taxes, or any part thereof, shall actually have been received by him, he shall forfeit, if the return was by design, ten (10) times the amount of the taxes so actually received, and if the return was by mistake, twice the amount, one-half of which forfeiture shall, in any case, go to the city, and the other half to the person charged with such taxes. If the collector shall return in any such list any real estate as delinquent, when he has either found, or by using due diligence might have found, sufficient property liable to distress for the taxes for which such real estate is returned delinquent, he shall forfeit to the city five (5) times the amount of such taxes. (Code 1959, § 12-52)
Last updated date: 10/23/2006 4:15:21 PM