Any assessor who refuses to assess a state, county or municipal tax as required by law, or who knowingly omits or fails to perform any duty imposed upon the assessor by law, commits a civil violation for which a fine not to exceed $100 may be adjudged.
Delinquent assessors; violation
36 M.R.S. § 704, under CITIES AND TOWNS.
36 M.R.S. § 704