§ 4-21-11. Uncertified renters prohibited from collecting tax.

Latest version.

(a)

Any person who is found to have collected from the lessee of any property or services the daily rental tax authorized by this Article without a valid Certificate of Registration issued for the current year by the Director shall be guilty of a Class 3 misdemeanor. (34-89-4; 19-99-4.)

                    
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