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Code · Arizona · Title 43 — Revenue and Taxation

43-435. Failure to collect and pay over tax; personal liability

48 words·~1 min read·/az/title-43/43-435

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Any person required to collect, truthfully account for and pay over any tax imposed by this title who fails to do so is, in addition to other penalties provided by law, personally liable for the total amount of the tax not collected or accounted for and paid over.
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