§ 28-4501 Licensed or unlicensed dealer and automotive recycler; civil penalty; transaction privilege taxes

AZ Rev Stat § 28-4501 (2019) (N/A)
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28-4501. Licensed or unlicensed dealer and automotive recycler; civil penalty; transaction privilege taxes

A. Notwithstanding the suspension authorized by section 28-4500, if the director finds that a person is in violation of the licensing provisions of this chapter, after a hearing conducted pursuant to section 28-4496, 28-4498, 28-4499 or 28-4500, the director:

1. May impose a civil penalty of at least one thousand dollars but not more than three thousand dollars per violation.

2. Shall require that the person pay all transaction privilege taxes on motor vehicle sales that were conducted in violation of this chapter.

B. The person shall pay the civil penalty imposed pursuant to this section to the department no later than thirty days after the order is final. If the person fails to pay the civil penalty within thirty days after the order is final, the director shall file an action in the superior court in the county in which the hearing is held to collect the civil penalty.

C. The director shall deposit, pursuant to sections 35-146 and 35-147, all civil penalties collected pursuant to this section that result from licensed or unlicensed motor vehicle dealer activity in the motor vehicle dealer enforcement fund established by section 28-4504.