Arizona Revised Statutes Title 28. Transportation § 28-8347. Civil penalties

1. In an amount of not more than five hundred dollars against a person who wilfully makes or gives under oath or affirmation a false statement regarding aircraft owned by, leased by or under the control of the person.

2. By assessment of twice the value of the license tax imposed on the aircraft for that year against a person who wilfully conceals, removes, transfers or misrepresents the ownership of the aircraft by the owner or agent of the owner with the purpose of evading taxation.

3. In an amount of not more than two hundred dollars against a person who either:

4. If a statement is required to be made for imposing an assessment or tax, in an amount of not more than two hundred dollars against a person who wilfully makes an oral or written false statement that is not made under oath.