2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-5028 Failure to pay; personal liability

AZ Rev Stat § 42-5028 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-5028. Failure to pay; personal liability

A person who fails to remit any additional charge made to cover the tax or truthfully account for and pay over any such amount is, in addition to other penalties provided by law, personally liable for the total amount of the additional charge so made and not accounted for or paid over.

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