Fraud. — Guam Code § 20102

Guam Code § 20102 — Fraud.. Reproduced from the official Guam Code Annotated, with a citation summary, verification link, and related provisions.

§ 20102. Fraud.

When there is good reason to believe that a fraud has been

perpetrated or attempted through the declaration of fictitious

consideration in any such conveyance, deed, instrument, or writing, the

Registrar of Titles shall, from the real estate rolls, or from other reliable

sources, assess the said lands, tenements, or other realty at their true

market value, and the tax on such conveyance, deed, or instrument shall

be assessed and collected on such true market value of the realty

conveyed; and any person who, with the intent to defraud, places a

fictitious valuation on any realty conveyed and subject to the tax

imposed in this Chapter, or any valuation which shall be less than the

actual amount of money or other valuable thing received or delivered in

payment for such realty, shall, in addition to the payment of the tax

assessed on the actual consideration received or true market value of the

realty conveyed, forfeit and pay a sum equal to twice the amount of such

tax. The Attorney General, shall bring suit for all such penalties in the

COL101408

11 GCA FINANCE & TAXATION

court having jurisdiction of the amount thereof.

Source: official Guam text · Last verified 2026-08-27

At a glance

  • Citation: Guam Code Annotated § 20102
  • Jurisdiction: Guam
  • Code: Guam Code Annotated
  • Subject: Fraud.
  • Text: transcribed from the official source (verify below)

Verify the text

Statute text is transcribed from the official Guam Code Annotated. Confirm it against the primary source before relying on it:

Not legal advice. Verify against the official source and consult a licensed Guam attorney.

Common questions

What is the source of Guam Code Annotated § 20102?

The text above is transcribed from the Guam Code Annotated, the codified statutes of Guam. The official publisher link appears under "Verify the text" on this page.

What subject does Guam Code Annotated § 20102 address?

It addresses "Fraud.". Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.

Is Guam Code Annotated § 20102 still in force?

Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Guam source before relying on this text.

Can this page be used as legal advice?

No. This is a reference transcription for research. Applying Guam law to your facts requires a licensed Guam attorney who can review the specifics.