Omission of property from assessment or tax rolls by officers and other acts.
Section 106
SEC. 106. Omission of property from assessment or tax rolls by officers and other acts.—Any officer charged with the duty of assessing real property, who shall willfully fail to assess, or shall intentionally omit from the assessment or tax roll, any real property which he knows to be lawfully taxable or shall willfully or through gross negligence underassess any real property or shall intentionally violate or fail to perform any duty imposed upon him by law relating to the assessment of taxable real property, shall upon conviction be punished by a fine of not more than one thousand pesos or by imprisonment of not more than one year, or both, at the discretion of the court. The same penalty shall be imposed upon any officer charged with the duty of collecting the tax due on real property who shall willfully fail to collect the tax and institute the necessary proceedings for the collection of the same. Any other officer required by this Code to perform acts relating to the administration of the real property tax, or to assist the assessor or treasurer in such administration, who shall willfully fail to discharge such duties, shall upon conviction, be punished by a fine of not exceeding five hundred pesos or by imprisonment of not more than six months, or both, at the discretion of the court.