Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 42. Taxation |
Chapter 5. TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES |
Article 1. General Administrative Provisions |
Sec 42-5028. Failure to pay; personal liability
Latest version.
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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.