42-5028. Failure to pay; personal liability
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 42-5021 42-5022 42-5023 42-5024 42-5025 42-5026 42-5027 42-5028 42-5029 42-5029.01 42-5030 42-5030.01 42-5031 42-5031.01 42-5032 NextLast modified: October 13, 2016