§ 5020-451. Penalty on assessors for failure to assess and for making incorrect assessments
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs
72 P.S. § 5020-451
§ 5020-451. Penalty on assessors for failure to assess and for making incorrect assessments
If any elected or appointed assessor, or, in townships of the first class, any assessor, assistant township assessor or assistant triennial assessor, knowingly and intentionally omits, neglects or refuses to assess and return any property, person, or thing made taxable by law, or knowingly and intentionally assesses, rates or values the same at more or less than he knows and believes the just cash value or rate thereof, or neglects or refuses to assess any tax required by law, he shall be guilty of a misdemeanor in office, and, on conviction thereof, be subject to imprisonment not less than three nor more than twelve months, and fined in a sum not less than one hundred nor more than two hundred dollars.
Credits
1933, May 22, P.L. 853, art. IV, § 451.
REPEALED IN PART
<Act 1933, May 22, P.L. 853, No. 155, known as The General County Assessment Law, 72 P.S. § 5020-1 et seq., is repealed insofar as it relates to second class A, third, fourth, fifth, sixth, seventh and eighth class counties. See now, 53 Pa.C.S.A. § 8801 et seq.>
72 P.S. § 5020-451, PA ST 72 P.S. § 5020-451
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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