Arizona Revised Statutes Title 42. Taxation § 42-19154. Landowner's register of mobile homes and monthly report; violation; classification

A. If a person permits a mobile home to be placed on land that the person owns, possesses or controls in a manner that permits the mobile home to be occupied as a dwelling or sleeping place for one or more persons for a period of thirty days or more, the person shall keep a register containing information that is required by the department.

B. The department shall prescribe, and the county assessor shall furnish, forms for maintaining the register. A copy of the information in the register for each month shall be sent to the county assessor within ten days after the month covered by the report.

C. A person who knowingly fails to maintain the register or make the report required by this section is guilty of a class 2 misdemeanor.