Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 8913
Fraudulent collection of tax
No person, except the Commissioner and his or her authorized representatives, including rental companies as provided in subsection 8903(d) of this title, may collect or accept payment of any tax imposed by this chapter. Any person so doing shall be presumed to have the intent to convert it to his or her own use. Any unauthorized person who willfully collects or accepts payment of such a tax, upon conviction for a first offense, shall be fined not more than $200.00 or imprisoned for not more than 90 days, or both. Upon each subsequent conviction, he or she shall be fined not more than $500.00 or imprisoned for not more than one year, or both. (
Source: view the official text
In this chapter (24 sections)
- 219-8900 · Statutory purposes
- 219-8901 · Purpose
- 219-8902 · Definitions
- 219-8903 · Tax imposed
- 219-8904 · Completion of form
- 219-8905 · Collection of tax; education; appeals
- 219-8906 · Tax form contents
- 219-8907 · Commissioner; computation of taxable costs
- 219-8908 · Rules
- 219-8909 · Enforcement
- 219-8910 · Penalties
- 219-8911 · Exceptions
- 219-8912 · Allocation of funds
- 219-8913 · Fraudulent collection of tax
- 219-8914 · Refund
- 219-8915 · Reciprocal agreements
- 219-8916 · Bonds
- 219-8917 · Bonds; discharge
- 219-8918 · Records
- 219-8919 · Additional assessments
- 219-8920 · Interest; penalties
- 219-8921 · Assessments
- 219-8922 · Assessment; hearing
- 219-8923 · License required