A person who violates ยง 5-37-507 is liable to the state for a civil penalty equal to the total amount of the tax evaded, not collected, or not accounted for and paid over to the Director of the Department of Finance and Administration that results from the violation.
Section: Previous 26-18-502 26-18-503 26-18-504 26-18-505 26-18-506 26-18-507 26-18-508 26-18-509Last modified: November 15, 2016