Any assessor who refuses to assess a state, county or municipal tax as required by law, or who knowingly omits or fails to perform any duty imposed upon the assessor by law, commits a civil violation for which a fine not to exceed $100 may be adjudged.

PL 1977, c. 696, §267 (RPR). PL 2025, c. 113, Pt. D, §21 (AMD).