§ 39-88. Failure to make reports and remittances; false or fraudulent reports.
Latest version.
In addition to civil penalties herein provided, any person, firm, corporation, partnership,
or any officer, employee or agent of any of same, subject to the provisions of this
article, who fails to collect said tax or fails to file a report or return of same
as provided by law, or fails to pay the taxes so collected, or who makes any false
or fraudulent report for the purpose of avoiding or escaping payment of any tax or
portion thereof rightfully due under this article shall be guilty of a misdemeanor
and each day said failure to pay the proper tax, or file the report, shall constitute
a separate offense, and upon conviction thereof, the offending taxpayer shall be guilty
of a Class C offense.
