§ 14-705. Tax penalty -- When inaccurately reported property assessed

Latest version.

If an escaped property assessment of personal property is made under § 8-417 of this article, an additional assessment penalty equal to 20% of the escaped property assessment shall be added to the assessment of the personal property.

HISTORY: An. Code 1957, art. 81, § 34A; 1985, ch. 8, § 2.

                    
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