Minnesota Legislature
Office of the Revisor of Statutes
2006 Minnesota Statutes
This is an historical version of this statute chapter. Also view the most recent published version.
272.42 VIOLATIONS; LIABILITY.
Any person failing to comply with the requirements of section 272.41 shall be liable in a civil
action for all taxes and assessments assessed upon such timber or against the land from which the
same was cut and removed at the time of such cutting and removal thereof and shall be guilty
of a misdemeanor, unless it be shown that such failure was not with intent to evade payment of
such taxes and assessments. Payment thereof before they become delinquent, or the existence
of a bona fide dispute as to the validity or amount thereof shall be evidence, but not exclusive
evidence, of the absence of the intent aforesaid.
History: (2205-3) 1925 c 207 s 3
Any person failing to comply with the requirements of section 272.41 shall be liable in a civil
action for all taxes and assessments assessed upon such timber or against the land from which the
same was cut and removed at the time of such cutting and removal thereof and shall be guilty
of a misdemeanor, unless it be shown that such failure was not with intent to evade payment of
such taxes and assessments. Payment thereof before they become delinquent, or the existence
of a bona fide dispute as to the validity or amount thereof shall be evidence, but not exclusive
evidence, of the absence of the intent aforesaid.
History: (2205-3) 1925 c 207 s 3
Official Publication of the State of Minnesota
Revisor of Statutes