If any county assessor or deputy assessor shall be guilty of neglect of any of the duties enjoined on him or her by law, he or she shall be liable to indictment in any court of competent jurisdiction, and fined in any sum not exceeding $500.
[6:97:1865; B § 3020; BH § 2183; C § 2286; RL § 1574; NCL § 2055]