Itshall be unlawful for any person to remove from this state any property, or the proceeds thereof, that may be subject tothe tax imposed by this chapter, without paying the said tax to the department of revenue. Any person violating the provisions of this section shall be guilty of a serious misdemeanor and upon conviction shall be fined an amount equal to twice the amount of tax, interest, and costs for which the estate may be liable; provided, however, that the penalty hereby imposed shall not be enforced if,prior to the removal of such property or the proceeds thereof, the person desiring to effect such removal fileswith the clerk a bond conditioned upon the payment of the tax, interest, and costs, as isprovided in section 450.49 hereof. [S13, §1481-a15; C24, 27, 31, 35, 39, §7355; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §450.50]
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