Any person who removes from this state, or disposes of any personal property which has been assessed for personal property taxes, with intent to avoid the payment of such taxes and without paying the same, is guilty of a class A misdemeanor.

Attorney's Note

Under the North Dakota Code, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
Class A misdemeanorup to 360 daysup to $3,000
For details, see § 12.1-32-01

Terms Used In North Dakota Code 57-22-14

  • Person: means an individual, organization, government, political subdivision, or government agency or instrumentality. See North Dakota Code 1-01-49
  • Personal property: All property that is not real property.
  • Personal property: includes money, goods, chattels, things in action, and evidences of debt. See North Dakota Code 1-01-49
  • State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49