§ 105-308. Duty to list; penalty for failure. - North Carolina Statutes

§105‑308.  Duty to list; penalty for failure.

Every person in whose name anyproperty is to be listed under the terms of this Subchapter shall list theproperty with the assessor within the time allowed by law on an abstractsetting forth the information required by this Subchapter.

In addition to all otherpenalties prescribed by law, any person whose duty it is to list any propertywho willfully fails or refuses to list the same within the time prescribed bylaw shall be guilty of a Class 2 misdemeanor.  The failure to list shall be primafacie evidence that the failure was willful.

Any person who willfullyattempts, or who willfully aids or abets any person to attempt, in any mannerto evade or defeat the taxes imposed under this Subchapter, whether by removalor concealment of property or otherwise, shall be guilty of a Class 2misdemeanor. (1939, c. 310, s. 901; 1957, c. 848; 1971, c. 806, s.1; 1977, c. 92; 1987, c. 43, s. 4, c. 45, s. 1; 1993, c. 539, s. 717; 1994, Ex.Sess., c. 24, s. 14(c).)