Michigan § 205.108 Consumer's failure to comply with act; making false statement; penalty.

Michigan Statutes

§ 205.108 — Consumer's failure to comply with act; making false statement; penalty.

Michigan § 205.108

Ch. 205TAXATION

Act 94 of 1937USE TAX ACT (205.91-205.111)

This text of Michigan § 205.108 (Consumer's failure to comply with act; making false statement; penalty.) is published on Counsel Stack Legal Research, covering Michigan primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mich. Comp. Laws § 205.108 (2026).

Text

USE TAX ACT (EXCERPT) Act 94 of 1937 205.108 Consumer's failure to comply with act; making false statement; penalty. 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.

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USE TAX ACT (EXCERPT) Act 94 of 1937 205.108 Consumer's failure to comply with act; making false statement; penalty. 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.