11 Guam Code Ann. § 30105
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Terms Used In 11 Guam Code Ann. § 30105
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
Any person, required under this Chapter to collect, account for, and pay over the tax imposed by this Chapter, who willfully fails to collect or truthfully account for and pay over such tax shall be guilty of a felony. Evidence of personal use of any such tax so collected by the person charged with collection, either in his business or otherwise, shall constitute prima facie evidence for willful failure to truthfully account for and pay over such tax in violation of this Chapter.
COL292017
11 Guam Code Ann. FINANCE & TAXATION
CH. 30 MONTHLY EXCISE TAX ON OCCUPANCY OF
HOTEL AND SIMILAR LODGING HOUSE FACILITIES
SOURCE: GC § 19653, as enacted by P.L. 10-166:1 (July 29, 1970). Amended by P.L. 13-187:138. Codified as 11 Guam Code Ann. § 30105.