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Sec. 72. Same—false entries by; false returns to.

If the Commissioner shall knowingly make a false entry upon
his books, he shall for each offense be fined three hundred dollars;
and if any person shall knowingly render a false list or
statement of his property for taxation to the Commissioner, he
shall be fined three hundred dollars. And when a person refuses
to give to the Commissioner the required list of his taxable
property, the Commissioner shall make such assessment from
any information within his reach, and the person so refusing to
give such list shall be fined twenty-five dollars.