2010 Michigan Compiled Laws
Chapter 205 - TAXATION
Act 94 of 1937 - USE TAX ACT (205.91 - 205.111)
Section 205.108 - Consumer's failure to comply with act; making false statement; penalty.
USE TAX ACT (EXCERPT)Act 94 of 1937
205.108 Consumer's failure to comply with act; making false statement; penalty.
Sec. 18.
Any consumer who refuses to pay the tax as required by this act, or refuses to comply with the provisions of this act, or makes to the seller a false statement or certificate indicating that the storage, use or consumption is not subject to the tax herein imposed, shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $500.00 nor more than $5,000.00, or imprisoned in the county jail not more than 1 year, or by both such fine and imprisonment in the discretion of the court.
History: 1937, Act 94, Eff. Oct. 29, 1937
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CL 1948, 205.108
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Am. 1949, Act 273, Eff. July 1, 1949
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Am. 1959, Act 263, Eff. Sept. 1, 1959
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