Arizona § 42-3305 Enforcement; penalty for failure to precollect and remit tax; violation; classification

Arizona Statutes

§ 42-3305 — Enforcement; penalty for failure to precollect and remit tax; violation; classification

Arizona § 42-3305

Title 42Arizona Revised Statutes

Ch. 3LUXURY PRIVILEGE TAX

Art. 7Indian Reservation Tobacco Tax

This text of Arizona § 42-3305 (Enforcement; penalty for failure to precollect and remit tax; violation; 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. § 42-3305 (2026).

Text

A.If the distributor fails to precollect or remit the tax imposed by this article when due, the distributor is subject to a civil penalty equal to the amount of taxes that should have been precollected or remitted but was not.

B.A distributor or any person who ships, transports, sells or distributes cigarettes, cigars, smoking tobacco, plug tobacco, snuff and other forms of tobacco on which the tax required by this article has not been paid when due is guilty of a class 3 misdemeanor.

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A. If the distributor fails to precollect or remit the tax imposed by this article when due, the distributor is subject to a civil penalty equal to the amount of taxes that should have been precollected or remitted but was not.

B. A distributor or any person who ships, transports, sells or distributes cigarettes, cigars, smoking tobacco, plug tobacco, snuff and other forms of tobacco on which the tax required by this article has not been paid when due is guilty of a class 3 misdemeanor.