CHAPTER 74 ANNUAL INVENTORY OF POLLS AND TAXABLE PROPERTY
Section 74:13
74:13 Penalty for Default by Selectman or Assessor.
If any selectman or assessor shall willfully omit or fail to perform any duty imposed upon him by the provisions of this chapter, or by other laws pertaining to taxation, or shall willfully fail to enforce or willfully violate any of the provisions thereof, he shall be guilty of a misdemeanor.