2016 Arizona Revised Statutes
Title 48 - Special Taxing Districts
§ 48-3782 Delinquent taxes; interest; failure to file report; civil penalties; violation; classification

48-3782. Delinquent taxes; interest; failure to file report; civil penalties; violation; classification

A. If an annual replenishment tax or contract replenishment tax is not paid when due, the district shall charge interest at a rate of one per cent for each month or fraction of a month that the tax remains delinquent.

B. The district may bring suit in superior court in the county in which a member service area is located against the municipal provider to collect any delinquent annual replenishment tax or contract replenishment tax. In addition to allowing recovery of costs to the district as allowed by law, the court may fix and allow as part of the judgment interest as provided in subsection A of this section. The court may also assess a civil penalty of not more than one thousand dollars per day that the taxes are delinquent. Any civil penalty assessed by the court shall be deposited by the district in the special fund established pursuant to section 48-3773, subsection A, paragraph 3 and shall be expended by the district only for the purposes authorized by this article.

C. Any person who violates this chapter by knowingly, and with the intent to evade the provisions of this chapter, filing with the district any false or fraudulent information in a report that is required by the district is guilty of a class 2 misdemeanor. A person who continues the violation after notice is guilty of a separate offense for each day of the violation.