Liability for Damage to Property Sold for Taxes

(a) Every person who commits an act tending permanently to impair the value of tax sold or tax deeded property is liable for any damages sustained by the government because of this act. (b) If the act was done with intent to defraud the government, such person shall be guilty of a misdemeanor. SOURCE: GC § 19392. 2018 NOTE: Subsection designations added pursuant to authority by 1 GCA § 1606.