Arizona Code § 3-1237

Failure to pay; violation; classification
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3-1237. Failure to pay; violation; classification
Any person who knowingly fails to pay or remit any monies due or collected, as provided in this article, is guilty of a class 2 misdemeanor. Failure to so remit on each inspection for which such monies are payable shall constitute a separate offense and shall not be affected by any refund either pending at the time of the offense or made at a later date.

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