Arizona Laws 48-3782. Delinquent taxes; interest; failure to file report; civil penalties; violation; classification
A. If an annual replenishment tax or contract replenishment tax is not paid when due, the district shall charge interest at a rate of one per cent for each month or fraction of a month that the tax remains delinquent.
Attorney's Note
Under the Arizona Laws, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| Class 2 misdemeanor | up to 4 months | up to $750 |
Terms Used In Arizona Laws 48-3782
- Contract: A legal written agreement that becomes binding when signed.
- District: means a multi-county water conservation district organized under the authority of this chapter. See Arizona Laws 48-3701
- Member service area: means the service area of a municipal provider that qualifies as a member service area under section 48-3780, including any additions to or extensions of the service area. See Arizona Laws 48-3701
- Month: means a calendar month unless otherwise expressed. See Arizona Laws 1-215
- Municipal provider: means a city, town or private water company or an irrigation district that supplies water for non-irrigation use. See Arizona Laws 48-3701
- Person: includes a corporation, company, partnership, firm, association or society, as well as a natural person. See Arizona Laws 1-215
B. The district may bring suit in superior court in the county in which a member service area is located against the municipal provider to collect any delinquent annual replenishment tax or contract replenishment tax. In addition to allowing recovery of costs to the district as allowed by law, the court may fix and allow as part of the judgment interest as provided in subsection A of this section. The court may also assess a civil penalty of not more than one thousand dollars per day that the taxes are delinquent. Any civil penalty assessed by the court shall be deposited by the district in the special fund established pursuant to section 48-3773, subsection A, paragraph 3 and shall be expended by the district only for the purposes authorized by this article.
C. Any person who violates this chapter by knowingly, and with the intent to evade the provisions of this chapter, filing with the district any false or fraudulent information in a report that is required by the district is guilty of a class 2 misdemeanor. A person who continues the violation after notice is guilty of a separate offense for each day of the violation.