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2016 Arizona Revised Statutes
Title 43 - Taxation of Income
§ 43-435 Failure to collect and pay over tax; personal liability

AZ Rev Stat § 43-435 (2016) What's This?

43-435. Failure to collect and pay over tax; personal liability

Any person required to collect, truthfully account for and pay over any tax imposed by this title who fails to do so is, in addition to other penalties provided by law, personally liable for the total amount of the tax not collected or accounted for and paid over.

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