Neglect or failure on the part of any assessing official to comply with an order of the board of tax and land appeals issued pursuant to RSA 75:14 or an order of the superior court made pursuant to RSA 75:15 shall be deemed willful neglect of duty, and they shall be subject to the penalties provided by law in such cases.
Source. 1977, 538:2. 1983, 394:1, eff. Aug. 21, 1983.