Arizona § 42-5028 - Failure to pay; personal liability

Full text of Arizona Arizona Revised Statutes § 42-5028 — Failure to pay; personal liability, with citation guidance and answers to common questions.

§ 42-5028. Failure to pay; personal liability

A person who fails to remit any additional charge made to cover the tax or truthfully account for and pay over any such amount is, in addition to other penalties provided by law, personally liable for the total amount of the additional charge so made and not accounted for or paid over.

Source: official Arizona text · Last verified 2026-08-27

Frequently Asked Questions About Arizona § 42-5028

What does Arizona Revised Statutes § 42-5028 cover?

Section 42-5028 ("Failure to pay; personal liability") 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 § 42-5028?

A common citation format is "Arizona Revised Statutes § 42-5028" (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 § 42-5028 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.