§1233. Failure to make return; penalty






Should any owner or person having in his charge or control personal property taxable
by said State Tax Assessor, as provided in section 1231, neglect or refuse to comply
with the requirements of this subchapter, the State Tax Assessor may secure the necessary
information by such methods as he deems advisable, and the necessary expense incurred
in securing such information shall be added to the tax assessed against the property
of such owner or person and paid to the State Tax Assessor with the tax.