(a) It shall be the duty of the county clerk on receiving the certificate provided for in § 14-41-202(a) to file it in his or her office. Thereafter, before he or she shall deliver the tax books to the assessor, he or she shall enter the number of each lot and block on the tax book for real estate as other real estate is entered, and it shall be assessed as other real estate of like character.
(b) In counties where there is no county clerk, it shall be the duty of the circuit clerks, before they shall thereafter deliver the tax books to the assessor, to enter the number of each lot and block appearing upon any map or plat of any addition to any city or incorporated town in this state which is filed in their office on the tax books for real estate, and it shall be assessed as other real estate of like character.
(c) The failure of any county clerk to comply with the provisions of subsections (a) and (b) of this section shall be a misdemeanor. On conviction, he or she shall be fined not less than ten dollars ($10.00) nor more than twenty-five dollars ($25.00).
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