Section 466:43 List of Owners.
The assessors shall annually make a list of all dogs owned or kept in their respective city or town on April 1, with the owners' or keepers' names, and return the same to the city or town clerk on or before May 1. An owner or keeper of a dog who refuses to answer or answers falsely to the assessors relative to the ownership thereof shall be fined not less than $10 for the use of the town.
Source. 1891, 60:10. PL 150:17. RL 180:17.