§ 14-1016. Willful failure of State officer or employee to perform duty

Latest version.

An officer or employee of the State, a county, or municipal corporation who willfully fails to perform a duty required under this article with the intent to prevent the payment or collection of a tax under this article is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $ 5,000 or imprisonment not exceeding 2 years or both.

HISTORY: 1985, ch. 8, § 2.

                    
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