Any occupant or purchaser who willfully fails, neglects, or refuses to pay any tax assessed against him by this chapter is guilty of a violation.
N.H. Rev. Stat. Ann. § 78-A:18
Violations
Known as the Meals and Rooms Tax Law
The act spans §§ 78-A:1 to 78-A:9 (34 sections).
Source. 1967, 213:1. 1969, 287:27. 1973, 528:27; 531:18; 544:9. 1977, 347:1. 1991, 163:27, eff
Official source: New Hampshire General Court. Reproduced from public-domain New Hampshire statutes; confirm against the official source for the current text. Not legal advice.