Any person who by force, bribe, threat or other corrupt practice obstructs or impedes the administration of the Property Tax Code is guilty of a misdemeanor. He shall be fined not less than two hundred fifty dollars ($250) nor more than ten thousand dollars ($10,000), or imprisoned for not less than three months nor more than one year, or both.
History: 1953 Comp., § 72-31-93, enacted by Laws 1973, ch. 258, § 133.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 85 C.J.S. Taxation § 1653.
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