§ 44-19-31 Penalty for violationsgenerally. – Any retailer or other person failing to file a return or report required bythis chapter, or filing or causing to be filed, or making or causing to bemade, or giving or causing to be given any return, report, certificate,affidavit, representation, information, testimony, or statement required orauthorized by this chapter, which is willfully false, or willfully failing tofile a bond required by this chapter or willfully failing to comply with theprovisions of this chapter, or failing to file a registration certificate andthat data in connection with it as the tax administrator by regulation or mayrequire, or to display or surrender a permit as required by this chapter, orassigning or transferring the permit, or failing to file a notice of a show orfailing to display a permit to operate a show or operating a show withoutobtaining a permit, or permitting a person to display or sell tangible personalproperty, services, or food and drink at a show without displaying a permit, orwillfully failing to charge separately the tax imposed by this chapter or tostate the tax separately on any bill, statement, memorandum, or receipt issuedor employed by the person upon which the tax is required to be statedseparately as provided in § 44-19-8, or willfully failing to collect thetax from a customer, or who refers or causes reference to be made to this taxin a form or manner other than that required by this chapter, or failing tokeep any records required by this chapter, is, in addition to any otherpenalties in this chapter or elsewhere prescribed, guilty of a felony,punishment for which is a fine of not more than ten thousand dollars ($10,000),or imprisonment for one year, or both.
§ 44-19-31 Penalty for violationsgenerally. – Any retailer or other person failing to file a return or report required bythis chapter, or filing or causing to be filed, or making or causing to bemade, or giving or causing to be given any return, report, certificate,affidavit, representation, information, testimony, or statement required orauthorized by this chapter, which is willfully false, or willfully failing tofile a bond required by this chapter or willfully failing to comply with theprovisions of this chapter, or failing to file a registration certificate andthat data in connection with it as the tax administrator by regulation or mayrequire, or to display or surrender a permit as required by this chapter, orassigning or transferring the permit, or failing to file a notice of a show orfailing to display a permit to operate a show or operating a show withoutobtaining a permit, or permitting a person to display or sell tangible personalproperty, services, or food and drink at a show without displaying a permit, orwillfully failing to charge separately the tax imposed by this chapter or tostate the tax separately on any bill, statement, memorandum, or receipt issuedor employed by the person upon which the tax is required to be statedseparately as provided in § 44-19-8, or willfully failing to collect thetax from a customer, or who refers or causes reference to be made to this taxin a form or manner other than that required by this chapter, or failing tokeep any records required by this chapter, is, in addition to any otherpenalties in this chapter or elsewhere prescribed, guilty of a felony,punishment for which is a fine of not more than ten thousand dollars ($10,000),or imprisonment for one year, or both.
§ 44-19-31 Penalty for violationsgenerally. – Any retailer or other person failing to file a return or report required bythis chapter, or filing or causing to be filed, or making or causing to bemade, or giving or causing to be given any return, report, certificate,affidavit, representation, information, testimony, or statement required orauthorized by this chapter, which is willfully false, or willfully failing tofile a bond required by this chapter or willfully failing to comply with theprovisions of this chapter, or failing to file a registration certificate andthat data in connection with it as the tax administrator by regulation or mayrequire, or to display or surrender a permit as required by this chapter, orassigning or transferring the permit, or failing to file a notice of a show orfailing to display a permit to operate a show or operating a show withoutobtaining a permit, or permitting a person to display or sell tangible personalproperty, services, or food and drink at a show without displaying a permit, orwillfully failing to charge separately the tax imposed by this chapter or tostate the tax separately on any bill, statement, memorandum, or receipt issuedor employed by the person upon which the tax is required to be statedseparately as provided in § 44-19-8, or willfully failing to collect thetax from a customer, or who refers or causes reference to be made to this taxin a form or manner other than that required by this chapter, or failing tokeep any records required by this chapter, is, in addition to any otherpenalties in this chapter or elsewhere prescribed, guilty of a felony,punishment for which is a fine of not more than ten thousand dollars ($10,000),or imprisonment for one year, or both.
