105-308. Duty to list; penalty for failure.
Every person in whose name any property is to be listed under the terms of this Subchapter shall list the property with the assessor within the time allowed by law on an abstract setting forth the information required by this Subchapter.
In addition to all other penalties prescribed by law, any person whose duty it is to list any property who willfully fails or refuses to list the same within the time prescribed by law shall be guilty of a Class 2 misdemeanor. The failure to list shall be prima facie evidence that the failure was willful.
Any person who willfully attempts, or who willfully aids or abets any person to attempt, in any manner to evade or defeat the taxes imposed under this Subchapter, whether by removal or concealment of property or otherwise, shall be guilty of a Class 2 misdemeanor. (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).)
Structure North Carolina General Statutes
North Carolina General Statutes
Article 17 - Administration of Listing.
§ 105-301 - Place for listing real property.
§ 105-302 - In whose name real property is to be listed.
§ 105-302.1 - Reports on properties listed in name of unknown owner.
§ 105-303 - Obtaining information on real property transfers; permanent listing.
§ 105-304 - Place for listing tangible personal property.
§ 105-305 - Place for listing intangible personal property.
§ 105-306 - In whose name personal property is to be listed.
§ 105-307 - Length of listing period; extension; preliminary work.
§ 105-308 - Duty to list; penalty for failure.
§ 105-309 - What the abstract shall contain.
§ 105-310 - Affirmation; penalty for false affirmation.
§ 105-310.1 - Electronic listing of personal property.
§ 105-311 - Listing and signing affirmation; use of agents, mail, and electronic listing.