Arizona Revised Statutes Title 48. Special Taxing Districts § 48-4571. Violations; civil penalties

A. A district member that fails to pay any tax or fee charged by the district by the prescribed date is subject to a civil penalty of not more than five thousand dollars per day that the assessment or fee is overdue.

B. The district shall bring an action to recover penalties under this section in the superior court in the county in which the district member is located.