Terms Used In 11 Guam Code Ann. § 24313

  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
Any property willfully concealed, transferred or misrepresented by the owner or his agent to evade taxation shall be penally assessed on discovery at not more than ten (10) times its value. This assessment shall be marked “”Penal Assessment”” and shall not be reduced by the Board of Equalization.

SOURCE: GC § 19318.