2005 Vermont Code - § 8913. — Fraudulent collection of tax

§ 8913. Fraudulent collection of tax

No person except the commissioner and his authorized representatives, including rental companies as provided in section 8903(d) of this title, may collect or accept payment of any tax imposed by this chapter. Any person so doing shall be presumed to have the intent to convert it to his own use. Any unauthorized person who wilfully collects or accepts payment of such a tax, upon conviction for a first offense, shall be fined not more than $200.00 or imprisoned for not more than ninety days, or both. Upon each subsequent conviction he shall be fined not more than $500.00 or imprisoned for not more than one year, or both. (1959, No. 327 (Adj. Sess.), § 12, eff. March 1, 1960; amended 1983, No. 251 (Adj. Sess.), § 7, eff. Jan. 1, 1985.)