36 §1813. Illegal collection of sales tax prohibited
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 213: SALES TAX
§1813. Illegal collection of sales tax prohibited
Any retailer who knowingly charges or collects as the sales tax due on the sale price of any property or service an amount in excess of that provided by section 1812 commits a Class E crime. [1991, c. 546, §24 (AMD).]
SECTION HISTORY
1977, c. 696, §276 (AMD). 1991, c. 546, §24 (AMD).