§ 14-243. Failing to surrender tax list for inspection and correction. - North Carolina Statutes

§14‑243.  Failing to surrender tax list for inspection and correction.

If any tax collector shallrefuse or fail to surrender his tax list for inspection or correction upondemand by the authorities imposing the tax, or their successors in office, heshall be guilty of a Class 1 misdemeanor. (1870‑1, c. 177, s. 2;Code, s. 3823; Rev., s. 3788; C.S., s. 4397; 1983, c. 670, s. 23; 1993, c. 539,s. 153; 1994, Ex. Sess., c. 24, s. 14(c).)