Page:Revised Codes of the State of North Dakota 1895.pdf/1334

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§§ 7364-7374
PENAL CODE
Crimes Against Revenue.

§ 7364. Agreement for false assessment. Every, assessor, or county commissioner who enters into any contract, agreement or understanding with the owner of any personal property or his agent, whereby and pursuant to which such property is to be assessed at less than its cash value, in consideration that the owner of such property or his agent, shall remove or cause to be removed, said property, for the purpose of taxation, into the county, district or township of such assessor or commissioner, is guilty of a misdemeanor.

§ 7365. Same by owner. Every owner of personal property or his agent, who enters into any contract, agreement or understanding such as is mentioned in the last section and every person aiding or abetting the same, is guilty of a misdemeanor.

§ 7366. Punishment. Every person convicted of violating any of the provisions of the last two sections is punishable by imprisonment in the county jail not less than three and not exceeding six months, or by a fine not exceeding five hundred dollars or by both.

§ 7367. Obstructing collection of revenue. Every person who willfully obstructs or hinders any public officer from collecting any revenue, taxes or other sums of money in which, or in any part of which the people of this state are directly or indirectly interested, and which such officer is by law empowered to collect, is guilty of a misdemeanor.

§ 7368. Provisions of section 7363 extended to other officers. The provisions of section 7363 shall also apply to county treasurers, justices of the peace and all other county and precinet officers.

§ 7369. Refusal of state officers to perform duty. Every state auditor, state treasurer, superintendent of public instruction for this state or any other state officer who willfully neglects or refuses to perform the duties of his office, as prescribed by law, is guilty of a misdemeanor.

§ 7370. Auctioneer to have but one place. No auctioneer in any town or county of this state, shall at one time have more than one place for carrying on the general business of an auctioneer.

§ 7371. What not to sell at other place. No such auctioneer shall expose to sale by public auction any articles liable to auction duties at any other place than that so designated, except goods sold in original packages, as imported pictures, household furniture, libraries, stationery and such bulky articles as have usually been sold in warehouses, or in the public streets or on the wharves.

§ 7372. Punishment. A violation of either of the last tw:) sections is punishable by a fine not exceeding two hundred and fifty dollars for each offense.

§ 7373. Fraud by selling damaged goods. Every person carrying on. interested in or employed about the business of selling property or goods by auction, who sells any goods or property in H damaged condition, which he offers as sound or in a good condition, is guilty of a misdemeanor.

§ 7374. Must sell in day time. Exceptions. All sales of goods by public auction by a licensed auctioneer shall be made in the day time between sunrise and sunset, unless otherwise authorized by the law under which he holds his license, excepting:

1.Books, prints, pictures or stationery.

2. Goods sold in the original packages as imported, according to a printed catalogue, of which samples shall have been opened and1300