Guam § 30105 - Willful Failure to Collect or Pay Over Tax.

Full text of Guam Guam Code Annotated § 30105 — Willful Failure to Collect or Pay Over Tax., with citation guidance and answers to common questions.

§ 30105. Willful Failure to Collect or Pay Over Tax.

Any person, required under this Chapter to collect, account for, and

pay over the tax imposed by this Chapter, who willfully fails to collect or

truthfully account for and pay over such tax shall be guilty of a felony.

Evidence of personal use of any such tax so collected by the person

charged with collection, either in his business or otherwise, shall

constitute prima facie evidence for willful failure to truthfully account

for and pay over such tax in violation of this Chapter.

COL292017

11 GCA FINANCE & TAXATION

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

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Frequently Asked Questions About Guam § 30105

What does Guam Code Annotated § 30105 cover?

Section 30105 ("Willful Failure to Collect or Pay Over Tax.") is part of the Guam Code Annotated, the codified statutory law of Guam. 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 Guam § 30105?

A common citation format is "Guam Code Annotated § 30105" (Guam). 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 Guam law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Guam official source linked on this page or consult a licensed Guam attorney.

How does Guam § 30105 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Guam 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 Guam.