Sec. 2-150. Same—Penalty for failure to make return or
refusal to exhibit property.[76]
If any person shall fail within the time mentioned in this
chapter to deliver the lists in the manner prescribed therein, or 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 be
fined not less than ten nor more than one hundred dollars.
In addition to the foregoing, for failure to file a return listing
personal property within the time or in the manner prescribed by
section 2-148 and applicable state law, there is hereby imposed a
penalty in the amount of ten percentum of the tax assessable or
due on such property, or two dollars, whichever is greater. (Code
1959, § 2-150; 10-1-73, § 1.)
