The Vermont Statutes Online
The Statutes below include the actions of the 2024 session of the General Assembly.
NOTE: The Vermont Statutes Online is an unofficial copy of the Vermont Statutes Annotated that is provided as a convenience.
Title 32 : Taxation and Finance
Chapter 133 : Assessment and Collection of Taxes
Subchapter 008 : TAX LIENS
(Cite as: 32 V.S.A. § 5074)-
§ 5074. Sales in fraud of lien
A person holding a chattel mortgage or other lien on any personal property on which a tax lien has been created as herein provided, who induces a person to purchase part or all of such personal property for the purpose of avoiding such tax lien shall be fined not more than $100.00. Such fine shall be paid to the town to which such tax is owed.
