Arizona Revised Statutes Title 42. Taxation § 42-14353. Failure or refusal to make annual statement; penalty

A. If a railroad company fails or refuses to file the statement or schedule, the department shall assess a penalty in the amount of the lesser of:

B. A refusal to make the statement or schedule of any item constitutes a separate offense.

C. The director may request the attorney general to commence an action in the name of this state to recover the penalty prescribed by subsection A.