1. 1. A person commits the crime of failure to give a tax list if, when requested by a government assessor, he knowingly fails to give a true list of all his taxable property, or to take and subscribe an oath or affirmation to such list as required by law.
2. 2. Failure to give a tax list is an infraction.

(L. 1977 S.B. 60)

Effective 1-01-79

*This section was amended by S.B. 491, 2014, effective 1-01-17. Due to the delayed effective date, both versions of this section are printed here.