Arizona Statutes
§ 42-14353 — Failure or refusal to make annual statement; penalty
Arizona·Title 42 Arizona Revised Statutes·Ch. 14 VALUATION OF CENTRALLY ASSESSED PROPERTY·Art. 8 Railroad Companies
A.If a railroad company fails or refuses to file the statement or schedule, the department shall assess a penalty in the amount of the lesser of:
1.One-half of one per cent of the value that is estimated by the department.
2.One hundred dollars per day for each day the company fails to file the statement or schedule.
B.A refusal to make the statement or schedule of any item constitutes a separate offense.
C.The director may request the attorney general to commence an action in the name of this state to recover the penalty prescribed by subsection A.
Free access — add to your briefcase to read the full text and ask questions with AI
Arizona § 42-14353 (Failure or refusal to make annual statement; penalty) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Nearby Sections
15
§ 42-1001
Definitions§ 42-1005
Powers and duties of director§ 42-1007
Service of process upon the director§ 42-1051
Definitions§ 42-1052
Suits to enforce state tax; comity§ 42-11001
Definitions§ 42-11002
Property subject to taxation§ 42-11003
Double taxation prohibited