11 Guam Code Ann. § 22105
Current as of: 2023 | Check for updates
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Attorney's Note
Under the Guam Code, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| misdemeanor | up to 1 year | up to $1,000 |
Any person required under this Chapter to pay any tax, or by regu- lations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such tax, make such return, keep such record, or supply such information, at the time or times required by law or regulation, shall, in addition to other penalties provided by law, be guilty of a misdemeanor.
SOURCE: GC § 19203.4.
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ARTICLE 2
TAX ON AMUSEMENT DEVICES