Alabama Statutes
§ 40-7-73 — Avoidance or Frustration of Provisions or Intent of Article
Alabama·Title 40 Revenue and Taxation·Ch. 7 Assessment of Taxes Generally·Art. 2 Statewide Property Reappraisal·Div. 1 General Provisions
Any public official having responsibility in the statewide equalization program who deliberately commits any act or deed to avoid or in any way frustrate the provisions or intent of this article shall be charged with a misdemeanor and shall, if convicted, be subject to a fine of not more than $500 for each such offense.
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Alabama § 40-7-73 (Avoidance or Frustration of Provisions or Intent of Article) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(Acts 1971, 3rd Ex. Sess., No. 160, p. 4404, §14.)
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-14
Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for Conversion