42-3152. Personal liability for tax, increases, interest, penalties and collection charges
A. Every tax and all increases, interest and penalties imposed by this article, from the time they are due and payable, become a personal debt of the taxpayer to this state.
B. 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.
Section: Previous 42-3053 42-3101 42-3102 42-3103 42-3104 42-3106 42-3151 42-3152 42-3153 42-3154 42-3251 42-3251.01 42-3251.02 42-3252 42-3253 NextLast modified: October 13, 2016