§ 20-123. Failure of governmental officer or employee to perform duty

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(a) Negligent failure. -- An employee or officer of a county or municipality who negligently fails to perform a duty required relative to a tax under this title is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $ 1,000.

(b) Willful failure. -- An employee or officer of a county or municipality who willfully fails to perform a duty required under this title with the intent to prevent the payment or collection of a tax under this title is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 2 years or a fine not exceeding $ 5,000 or both.

HISTORY: An. Code 1957, art. 24, § 9-719, 9-720; 2013, ch. 119, § 2.

                    
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