Michigan § 207.1141 Tax belonging to state; failure to make payment or to defraud as embezzlement; penalty.

Michigan Statutes

§ 207.1141 — Tax belonging to state; failure to make payment or to defraud as embezzlement; penalty.

Michigan § 207.1141

Ch. 207TAXATION

Act 403 of 2000MOTOR FUEL TAX ACT (207.1001-207.1170)

This text of Michigan § 207.1141 (Tax belonging to state; failure to make payment or to defraud as embezzlement; 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 § 207.1141 (2026).

Text

MOTOR FUEL TAX ACT (EXCERPT) Act 403 of 2000 207.1141 Tax belonging to state; failure to make payment or to defraud as embezzlement; penalty. Sec.

141.The tax imposed by this act belongs to the state. The tax shall be held in trust for the state and for payment to the department as provided in this act. A person who fails or refuses to pay over to the department the tax collected on motor fuel at the time required in this act, or a person who with intent to defraud withholds or appropriates any portion of the tax belonging to the state, is guilty of embezzlement, and shall be punished as provided in section 174 of the Michigan penal code, 1931 PA 328, MCL 750.174.

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MOTOR FUEL TAX ACT (EXCERPT) Act 403 of 2000 207.1141 Tax belonging to state; failure to make payment or to defraud as embezzlement; penalty. Sec. 141. The tax imposed by this act belongs to the state. The tax shall be held in trust for the state and for payment to the department as provided in this act. A person who fails or refuses to pay over to the department the tax collected on motor fuel at the time required in this act, or a person who with intent to defraud withholds or appropriates any portion of the tax belonging to the state, is guilty of embezzlement, and shall be punished as provided in section 174 of the Michigan penal code, 1931 PA 328, MCL 750.174.