§ 26-2-105 - Assessor failing or neglecting to make appraisals. - Arkansas Statutes

26-2-105. Assessor failing or neglecting to make appraisals.

(a) Any assessor who shall knowingly or willfully fail or neglect to appraise all moneys, credits, investments in bonds or stocks, and all personal property of whatever description or kind and to appraise all the real estate and improvements thereon in the county for which he is assessor, according to the provisions of the revenue law for this state, shall be deemed guilty of a misdemeanor. Upon conviction, he shall:

(1) Forfeit all his pay as assessor;

(2) Be forever disqualified from holding any office of profit or trust in this state;

(3) Be fined not exceeding one thousand dollars ($1,000); and

(4) Be imprisoned in the penitentiary not to exceed one (1) year.

(b) A conviction for a failure or neglect to do his duty as assessor shall in no way relieve him from the pains and penalties of perjury if he makes oath that he has made the assessment according to law.