PART I
ADMINISTRATION OF THE GOVERNMENT (Chapters 1 through 182)
TITLE IX
TAXATION
CHAPTER 60
COLLECTION OF LOCAL TAXES
Section 100
Collectors; failure to turn over accounts
Section 100. Violation by a collector, former collector, or an executor or administrator of a collector or former collector, of any provision of section nine, twelve or ninety-seven shall be punished by a fine of not more than five hundred dollars.
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