Avoidance or Frustration of Provisions or Intent of Article.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Assessment of Taxes Generally.
  5. Statewide Property Reappraisal.
  6. General Provisions.
  7. Avoidance or Frustration of Provisions or Intent of Article.

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Section 40-7-73

Avoidance or frustration of provisions or intent of article.

Any public official having responsibility in the statewide equalization program who deliberately commits any act or deed to avoid or in any way frustrate the provisions or intent of this article shall be charged with a misdemeanor and shall, if convicted, be subject to a fine of not more than $500 for each such offense.

(Acts 1971, 3rd Ex. Sess., No. 160, p. 4404, §14.)


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