Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-14304
Failure to make annual statement; penalty; action for recovery; false or fraudulent statement; classification
42-14304 . Failure to make annual statement; penalty; action for recovery; false or fraudulent statement; classification A. If a private car company knowingly fails or refuses to file the statement required by this article, the department shall assess a penalty in the amount of the lesser of:
# (a)
One-half of one per cent of the value that is estimated by the department.
# (b)
One hundred dollars per day for each day the company fails to file the statement after April 1. B. On the request of the director, the attorney general shall institute an action in the name of this state to recover the penalty. C. If a private car company fails or refuses to make the statement or to furnish the department with the information it requests, the department shall obtain the information in another manner. D. A person who makes a false or fraudulent statement with the intent to defeat or evade assessment is guilty of a class 2 misdemeanor.
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In this chapter (40 sections)
- 42-14155 · Valuation of renewable energy and storage equipment;…
- 42-14156 · Computing valuation of electric generation facilities;…
- 42-14157 · Allocation of electric transmission, distribution and…
- 42-14158 · Existing generation facilities; computing adjusted original…
- 42-14159 · Computing valuation of distribution cooperatives; standard…
- 42-14201 · Annual determination of valuation
- 42-14202 · Annual report for determining valuation; failure to file;…
- 42-14203 · Determining and reporting valuation
- 42-14204 · Computing valuation of pipelines; definitions
- 42-14205 · Adjustments to base value to reflect market value
- 42-14251 · Definitions
- 42-14252 · Annual determination of valuation
- 42-14253 · Annual report for purposes of determining valuation; failure…
- 42-14254 · Determination of value
- 42-14255 · Assessment, levy and collection of tax; limitation on small…
- 42-14256 · Administrative review and appeal
- 42-14257 · Debt; lien
- 42-14301 · Definitions
- 42-14302 · Situs and valuation of cars for tax purposes
- 42-14303 · Annual statement
- 42-14304 · Failure to make annual statement; penalty; action for…
- 42-14305 · Determination of valuation
- 42-14306 · Administrative review of valuation
- 42-14307 · Appeals
- 42-14308 · Assessment, levy and collection of tax
- 42-14309 · Debt; lien
- 42-14351 · Annual determination of valuation
- 42-14352 · Annual statement
- 42-14353 · Failure or refusal to make annual statement; penalty
- 42-14354 · Determining valuation of railroad company operating property
- 42-14355 · Computing valuation; definitions
- 42-14356 · Adjustments to achieve comparability
- 42-14357 · Transmitting valuation to taxing jurisdictions; apportionment
- 42-14358 · Entering statement on assessment roll
- 42-14401 · Definition of telecommunications company
- 42-14402 · Annual statement; failure or refusal to make annual…
- 42-14403 · Determining valuation; definitions
- 42-14404 · Apportionment of valuation
- 42-14501 · Definitions
- 42-14502 · Exclusive method and procedure of valuation