The Commissioners at their first meeting in May of each year shall appoint a list-taker to take the list of taxable property in the town, and he shall, under the same regulations as are required by the state, begin to take the tax list on the first day of each June, and all persons liable for taxes in said town shall appear before such list-taker and give in the taxes for which they are liable, and any one failing to do so shall be guilty of a misdemeanor, and upon conviction may be fined by the Mayor not exceeding five dollars, and moreover liable to a double tax. The values upon land shall be the same as are fixed by the assessors appointed by the county.
(1992 Code, Charter Art. II, § 14)