Sec. 116. Treasurer—false returns by—penalties.
If the Treasurer shall return real estate in any such list as delinquent
for the non-payment of taxes, when such taxes or any
part thereof shall have actually been received by him, he shall
forfeit, if the return was by design, ten times the amount of the
taxes so actually received, and if the return was by mistake,
twice the amount. And if the Treasurer shall return in any such
list any real estate as delinquent, when he had 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 times the
amount of said taxes.
