{"data":{"id":"us-gu/11-gca-24313","jurisdiction":"us-gu","citation":"11 GCA § 24313","heading":"Penalty Assessment.","body":"Any property willfully concealed, transferred or misrepresented by the owner or his agent to evade taxation shall be penally assessed on discovery at not more than ten (10) times its value. This assessment shall be marked “Penal Assessment” and shall not be reduced by the Board of Equalization.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 24: Real Property Tax","ARTICLE 3: TAX ASSESSOR"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc024_Q.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:13:38Z","sha256":"0e704ff5cb49176c9f25867f0eed0cdb74d25cd4347e68ce2cfc651f181fb29f","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-24312","next":"us-gu/11-gca-24314"},"notice":"GroundRules: Original legal text. Not legal advice."}