Ariz. Rev. Stat. § 3-1237
Current through L. 2024, ch. 259
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.
A.R.S. § 3-1237