Section 76-8-408 - Giving a false tax receipt or failing to give a receipt(1) Terms defined in Sections 76-1-101.5 and 76-8-101 apply to this section.(2) An actor commits giving a false tax receipt or failing to give a receipt if the actor: (a) uses or gives a receipt, except that prescribed by law, as evidence of the payment for a tax or license of any kind ; or (b) receives payment for the tax or license without delivering the receipt prescribed by law.(3) A violation of Subsection (2) is a class B misdemeanor.Amended by Chapter TBD, 2024 General Session ,§ 73, eff. 5/1/2024.Enacted by Chapter 196, 1973 General Session