Arizona § 42-14353 - Failure or refusal to make annual statement; penalty
Full text of Arizona Arizona Revised Statutes § 42-14353 — Failure or refusal to make annual statement; penalty, with citation guidance and answers to common questions.
§ 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:
1. One-half of one per cent of the value that is estimated by the department.
2. One hundred dollars per day for each day the company fails to file the statement or schedule.
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.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-14353
What does Arizona Revised Statutes § 42-14353 cover?
Section 42-14353 ("Failure or refusal to make annual statement; penalty") 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 § 42-14353?
A common citation format is "Arizona Revised Statutes § 42-14353" (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 § 42-14353 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.