Arizona § 49-113 - Fees; unpaid amounts; penalties; audits
Full text of Arizona Arizona Revised Statutes § 49-113 — Fees; unpaid amounts; penalties; audits, with citation guidance and answers to common questions.
§ 49-113. Fees; unpaid amounts; penalties; audits
A. For self-reported fees in this title, the director shall require the payer to sign a certification that the amount reported is accurate.
B. The director shall collect interest on the unpaid amount of every payment, fee, self-reported fee, tax, assessment, cost and penalty authorized by this title at the rate determined pursuant to section 42-1123 from the date required for payment until the full amount is paid. If nonpayment is due to wilful neglect, the director shall also collect an additional five per cent penalty of up to twenty-five per cent of the amount due for each month or fraction of a month the amount is past due. All monies collected pursuant to this section shall be deposited, pursuant to sections 35-146 and 35-147, in the state general fund.
C. The director may require a person who is required to make a payment pursuant to this title to appear at reasonable times and on reasonable notice at the director's office and produce records and information that are specified in the notice to determine compliance with this title.
D. The director shall audit the records of a sufficient number of persons under this section to ensure general compliance with its requirements.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 49-113
What does Arizona Revised Statutes § 49-113 cover?
Section 49-113 ("Fees; unpaid amounts; penalties; audits") 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 § 49-113?
A common citation format is "Arizona Revised Statutes § 49-113" (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 § 49-113 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.