Sec. 2. An assessing official or a representative of the department of local government finance who: (1) knowingly assesses any property at more or less than what the official or representative believes is the proper assessed value of the property; (2) knowingly fails to perform any of the duties imposed on the official or representative under the general assessment provisions of this article; or (3) recklessly violates any of the other general assessment provisions of this article; commits a Class A misdemeanor. [Pre-1975 Property Tax Recodification Citation: 6-1-32-6.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.606; P.L.17-1984, SEC.3; P.L.146-2008, SEC.291.
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