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§ 42-3305 Enforcement; penalty for failure to precollect and remit tax; violation; classification

AZ Rev Stat § 42-3305 (2019) (N/A)
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42-3305. Enforcement; penalty for failure to precollect and remit tax; violation; classification

A. If the distributor fails to precollect or remit the tax imposed by this article when due, the distributor is subject to a civil penalty equal to the amount of taxes that should have been precollected or remitted but was not.

B. A distributor or any person who ships, transports, sells or distributes cigarettes, cigars, smoking tobacco, plug tobacco, snuff and other forms of tobacco on which the tax required by this article has not been paid when due is guilty of a class 3 misdemeanor.

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§ 42-3306 Administration