32 V.S.A. § 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.