Section 40-7-12 Fraudulent failure to report change in condition of property, etc.
Section 40-7-12
Fraudulent failure to report change in condition of property, etc.
Any person who fraudulently fails, neglects, or refuses to notify the tax assessor of any change in the condition of his property or of the relinquishment, abandonment, or loss of his homestead exemption or of any other exemptions as required herein shall be guilty of a misdemeanor.
(Acts 1951, No. 344, p. 632, §6.)