§ 44-20-17 - Penalty for use tax violations.
SECTION 44-20-17
§ 44-20-17 Penalty for use tax violations.– Any person who violates the provisions of §§ 44-20-13 – 44-20-14is guilty of a misdemeanor and shall for each offense be fined not less thanone hundred fifty dollars ($150) and not more than five hundred dollars ($500),or be imprisoned not more than one year, or be both fined and imprisoned.