42-19107. Unlawful sale, transfer or removal
of personal property; classification


A. It is unlawful for the owner, a lienholder, a conditional vendor or any other
person to knowingly sell or transfer personal property or remove it from its location
until the taxes on the property are paid.


B. A person who violates this section is guilty of a class 1 misdemeanor. Any fine
collected under this subsection shall be deposited, pursuant to sections 35-146 and
35-147, in the state general fund.