Government agents delaying filing of declaration of property and assessment appeals.
Section 60
SEC. 60. Government agents delaying filing of declaration of property and assessment appeals. — Any Government official who shall intentionally and deliberately delay the filing of a real property tax declaration or any transfer on the assessment books of the assessor, or the filing of any appeal against an assessment, shall, upon conviction, be punished by a fine of not more than five hundred pests or by imprisonment for not more than one year, or both, in the discretion of the court.