Section 13-1005 - Willful failure to pay admissions and amusement tax or boxing and wrestling tax.
§ 13-1005. Willful failure to pay admissions and amusement tax or boxing and wrestling tax.
(a) Admissions and amusement tax.- A person who is required to pay the admissions and amusement tax and who willfully fails to pay the tax as required under Title 4 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.
(b) Boxing and wrestling tax.- A person who is required to pay the boxing and wrestling tax and who willfully fails to pay the tax as required under Title 6 of this article is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding $500 or imprisonment not exceeding 6 months or both.
[An. Code 1957, art. 81, § 411; 1988, ch. 2, § 1; 1994, ch. 692.]