A.R.S. § 43-1154

Any person who attempts or purports to exercise any of the rights, privileges or powers of any corporation suspended pursuant to section 43-1152 except as permitted by this article, or who transacts any intrastate business in the state in behalf of any such foreign corporation, shall be guilty of a class 1 misdemeanor. The jurisdiction of such offense shall be held to be in any county in which such transaction of business occurred and the county attorney of the county shall prosecute such offense. In addition to the penal provisions in this section, any taxpayer which transacts business during the period of suspension or forfeiture shall be subject to tax under the provisions of this title.