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.
A.R.S. § 42-5028
Failure to pay; personal liability
Applied in 1 court decision — leading case Arizona Department of Revenue v. Action Marine, Inc. (2008)
Most recently applied in Arizona Department of Revenue v. Action Marine, Inc. (April 2008)
Official source: Arizona State Legislature. Reproduced from public-domain Arizona statutes; confirm against the official source for the current text. Not legal advice.