If any person, for the purpose of avoiding listing for the payment of taxes on any property subject to taxation, shall sell, give away, or otherwise dispose of the property, under or subject to any agreement expressed or implied or any understanding with the purchaser, donee, or recipient of the property that the property is to be reconveyed, restored, or redelivered to the person so disposing of the property, he or she shall be guilty of a violation and upon conviction be fined not less than five hundred dollars ($500) nor more than one thousand dollars ($1,000).
Section: Previous 26-2-102 26-2-103 26-2-104 26-2-105 26-2-106 26-2-107 26-2-108 26-2-109 26-2-110 26-2-111 26-2-112 26-2-113 26-2-114 NextLast modified: November 15, 2016