Any employing unit or any officer or agent of an employing unit or any other person who knowingly fails or refuses to make any contribution or other payment as required by this chapter or to furnish any reports required by this chapter or to produce or permit the inspection or copying of records as required by this chapter is guilty of a class 3 misdemeanor unless another classification is specifically prescribed in this chapter, and each day of such failure or refusal shall constitute a separate offense.
A.R.S. § 23-749
Failure to make contributions or payments, furnish reports or produce or permit inspection of records; classification
Official source: Arizona State Legislature. Reproduced from public-domain Arizona statutes; confirm against the official source for the current text. Not legal advice.