Section 6

Section 6. That if any assessor and any taxable person or members of any copartnership, unincorporated association, or company, officer or stockholder or member of any limited partnership, joint-stock association, or corporation, shall agree or enter into any arrangement or understanding that, upon the failure of such taxable person, copartnership, unincorporated association, company, limited partnership, joint-stock association or corporation, to make the return required by the second section of this act to be made, such assessor shall return a less amount of property made taxable by the first section of this act than should have been returned by such taxable person, copartnership, unincorporated association, company, limited partnership, joint-stock association, or corporation, the persons entering into such agreement, arrangement, or understanding, shall be guilty of conspiracy, and upon the conviction thereof shall be sentenced to pay a fine not exceeding one thousand dollars, and undergo an imprisonment either at labor by separate or solitary confinement or to simple imprisonment, not exceeding three years, at the discretion of the court.