Arizona Revised Statutes Title 42. Taxation § 42-14304. Failure to make annual statement; penalty; action for recovery; false or fraudulent statement; classification

A. If a private car company knowingly fails or refuses to file the statement required by this article, the department shall assess a penalty in the amount of the lesser of:

B. On the request of the director, the attorney general shall institute an action in the name of this state to recover the penalty.

C. If a private car company fails or refuses to make the statement or to furnish the department with the information it requests, the department shall obtain the information in another manner.

D. A person who makes a false or fraudulent statement with the intent to defeat or evade assessment is guilty of a class 2 misdemeanor.