North Carolina § 14-243 Failing to surrender tax list for inspection and correction

North Carolina Statutes

§ 14-243 — Failing to surrender tax list for inspection and correction

North Carolina·Ch. 14 Criminal Law·Art. 31 Misconduct in Public Office·Subch. VIII offenses against public justice

If any tax collector shall refuse or fail to surrender his tax list for inspection or correction upon demand by the authorities imposing the tax, or their successors in office, he shall be guilty of a Class 1 misdemeanor. (1870-1, c. 177, s. 2; Code, s. 3823; Rev., s. 3788; C.S., s. 4397; 1983, c. 670, s. 23; 1993, c. 539, s. 153; 1994, Ex. Sess., c. 24, s. 14(c).)

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