If any trustee or trustees, guardian or conservator, whose duty it is to make such return or cause the same to be made, neglects so to do, he or they shall forfeit to the town in which such return should have been made, according to section 12-45 , two per cent of the cash value of the property so taxable for each year of such neglect.
Conn. Gen. Stat. § 12-46
Penalty for neglect by trustees, guardians or conservators
(1949 Rev., S. 1723.)
Official source: Connecticut General Assembly. Reproduced from public-domain Connecticut statutes; confirm against the official source for the current text. Not legal advice.