Government agents delaying assessment of real property and assessment appeals.
Section 107
SEC. 107. Government agents delaying assessment of real property and assessment appeals.—Any government official who shall intentionally and deliberately delay the assessment of real property, or the filing of any appeal against its assessment, if such is patently indicated, shall, upon conviction, be punished by a fine of not more than five hundred pesos or by imprisonment of not more than one year, or both, at the discretion of the court.