Arizona § 42-14304 Failure to make annual statement; penalty; action for recovery; false or fraudulent statement; classification

Arizona Statutes

§ 42-14304 — Failure to make annual statement; penalty; action for recovery; false or fraudulent statement; classification

Arizona § 42-14304

Title 42Arizona Revised Statutes

Ch. 14VALUATION OF CENTRALLY ASSESSED PROPERTY

Art. 7Valuation and Taxation of Private Car Companies

This text of Arizona § 42-14304 (Failure to make annual statement; penalty; action for recovery; false or fraudulent statement; classification) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 42-14304 (2026).

Text

A. If a private car company knowingly fails or refuses to file the statement required by this article, the department shall assess a penalty in the amount of the lesser of:

(a)One-half of one per cent of the value that is estimated by the department.

(b)One hundred dollars per day for each day the company fails to file the statement after April 1. B. On the request of the director, the attorney general shall institute an action in the name of this state to recover the penalty. C. If a private car company fails or refuses to make the statement or to furnish the department with the information it requests, the department shall obtain the information in another manner. D. A person who makes a false or fraudulent statement with the intent to defeat or evade assessment is guilty of a cla

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A. If a private car company knowingly fails or refuses to file the statement required by this article, the department shall assess a penalty in the amount of the lesser of:

(a) One-half of one per cent of the value that is estimated by the department.

(b) One hundred dollars per day for each day the company fails to file the statement after April 1.

B. On the request of the director, the attorney general shall institute an action in the name of this state to recover the penalty.

C. If a private car company fails or refuses to make the statement or to furnish the department with the information it requests, the department shall obtain the information in another manner.

D. A person who makes a false or fraudulent statement with the intent to defeat or evade assessment is guilty of a class 2 misdemeanor.