1915 private laws – Ch.380 Sec.42
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CHAPTER 380 AN ACT TO AMEND, REVISE, AND CONSOLIDATE THE CHARTER OF THE TOWN OF SANFORD. The General Assembly of North Carolina do enact:
That all persons who are liable for poll tax to the said town and who shall willfully fail to give themselves in, and all persons who own property subject to taxation in said town or whose duty it is to list property, and who shall willfully fail to list the same within the time required by law, shall be guilty of a misdemeanor, and upon conviction shall be fined not exceeding twenty-five dollars or imprisoned not exceeding ten days.