Sec. 18. Any consumer who refuses to pay the tax as required by this act, or refuses to comply with the provisions of this act, or makes to the seller a false statement or certificate indicating that the storage, use or consumption is not subject to the tax herein imposed, shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $500.00 nor more than $5,000.00, or imprisoned in the county jail not more than 1 year, or by both such fine and imprisonment in the discretion of the court.
Mich. Comp. Laws § 205.108
Consumer's failure to comply with act; making false statement; penalty
Known as the Use Tax Act
The act spans §§ 205.100 to 205.99a (63 sections).
Applied in 1 court decision — leading case 183 Mich. App. 817 - People v. Schmidt (1990)
Most recently applied in 183 Mich. App. 817 - People v. Schmidt (May 1990)
1937, Act 94, Eff
Official source: Michigan Legislature. Reproduced from public-domain Michigan statutes; confirm against the official source for the current text. Not legal advice.