566 REVENUE AND TAXES. [ART. 81

1896, ch. 120.

188. If any assessor, member of the board of county commis-
sioners, acting as a board of control and review or clerk appointed
under this article, shall wilfully neglect to perform the duties
of his office, or shall corruptly receive any fee, reward, emolument
or advantage whatsoever, to him given or extended, to influence
his conduct or the performance of his duty as assessor, member
of said boards of county commissioners, acting as boards of con-
trol and review, or clerk, he shall be deemed guilty of a misde-
meanor and upon conviction thereof, shall be subject to a fine
of not less than five hundred dollars, and not more than one
thousand dollars, and may also in the discretion of the court, be
imprisoned for a period of time not exceeding six mouths.
Any person who shall unlawfully and fraudulently alter any
entry required by this article to be made, with the intent to
affect the assessment of property hereunder, shall be deemed
guilty of a misdemeanor, and upon conviction shall be punished
by imprisonment in the county or city jail for not less than
six months nor more than one year, or be fined not less than
five hundred dollars, nor more than one thousand dollars, or be
both fined and imprisoned as aforesaid, in the discretion of
the court. Any person or officer of a corporation who shall
refuse to answer any question or questions when asked by any
assessor, or shall refuse to be sworn or affirmed when required by
any assessor, in the discharge of his official duty, shall be deemed
guilty of a misdemeanor, and upon conviction thereof shall be
punished by a fine of not exceeding five hundred dollars nor less
than fifty dollars, in the discretion of the court. Any person or
officer of a corporation who shall wilfully refuse to return the
schedule required to be made in section 173, or who shall
wilfully refuse to make the affidavit to said schedule as required
to be made in section 174 shall be deemed guilty of as misde-
meanor, and upon conviction thereof, shall be punished by a fine
not exceeding two thousand dollars nor less than two hundred
dollars, in the discretion of the court; and the jury, in the trial
of said case, shall ascertain from the evidence which may be
offered for their consideration the amount, if any, of the prop-
erty owned by the defendant and not taxed, and the jury shall,
in addition to the fines provided in the preceding part of this