RSA 74:16 — Penalty for Evasion of Tax on Bank Stock. –

Whoever transfers any stock in any bank for the purpose of evading taxation, or to prevent its being taxed to the real owner thereof in the town in which he resides, shall be guilty of a misdemeanor if a natural person, or guilty of a felony if any other person. Any fines collected hereunder shall inure to the use of the town in which such stock ought to be taxed.