University of Virginia Library

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.)