The Vermont Statutes Online
The Statutes below now include the actions of the 2026 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 009 : Delinquent Taxes
(Cite as: 32 V.S.A. § 5164)
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§ 5164. Penalties
A collector of taxes for a town or municipality within it who fails for 10 days to report as required by sections 4646 and 5162 of this title may be fined not more than $100.00.