Arizona Revised Statutes Title 35. Public Finances § 35-143. Collection through budget units; time for collection; failure to collect; liability

A. Fees for licenses, permits, certificates of any kind and other amounts due any budget unit shall be collected at the time such licenses, permits or certificates are issued by the budget units issuing them. All other monies accruing to the various budget units or to the state through the various budget units shall also be collected at the time services are rendered, or at the time of accrual by the budget units rendering the services or assessing the charges, or otherwise giving rise to the claims in favor of the state.

B. Any person or officer who neglects the collection of such fees or monies shall be liable to the state, both personally and on his bond.