42-3305. Enforcement; penalty for failure to precollect and remit tax; violation; classification
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/az/title-42/42-3305A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.