Arizona § 23-723 - Penalties for failure to file timely or complete contribution and wage reports
Full text of Arizona Arizona Revised Statutes § 23-723 — Penalties for failure to file timely or complete contribution and wage reports, with citation guidance and answers to common questions.
§ 23-723. Penalties for failure to file timely or complete contribution and wage reports
A. An employing unit which fails to file on or before the due date prescribed by department regulation a quarterly contribution and wage report required by the department in the administration of this chapter, shall pay to the department for each such delinquent report, subject to waiver for good cause shown, a penalty of one-tenth of one per cent of the total wages paid during the quarter, but not less than thirty-five dollars, nor more than two hundred dollars.
B. Amounts collected as penalties under the provisions of this section shall be deposited by the department in the special administration fund.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 23-723
What does Arizona Revised Statutes § 23-723 cover?
Section 23-723 ("Penalties for failure to file timely or complete contribution and wage reports") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 23-723?
A common citation format is "Arizona Revised Statutes § 23-723" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 23-723 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.