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The code of the city of Charlottesville, Virginia, 1945 :

the charter of the city and the general ordinances of the city ; enacted as a whole April 16, 1945, effective May 1, 1945
  
  
  
  
  

expand sectionI. 
expand sectionII. 

  

Sec. 150. Same—Penalty for failure to make return;
refusal to exhibit property.

If any person shall fail within the time mentioned in this chapter
to deliver the lists in the manner prescribed therein, he shall
be fined not exceeding ten dollars. If any person shall refuse to
exhibit to the commissioner of revenue any property listed or required
by this chapter to be listed by him, in order that a fair valuation
thereof may be assessed, he shall pay a fine of not less than
twenty nor more than one hundred dollars. (Id.)