If a person neglects or refuses to make and file a report as required by this article, or files an incorrect or fraudulent report, the director shall determine from information obtainable in the director’s office or elsewhere the number of gallons of motor fuel with respect to which the person has incurred liability under this article or section 28-8344.

Terms Used In Arizona Laws 28-5622

  • Director: means the director of the department of transportation. See Arizona Laws 28-101
  • Motor fuel: means motor vehicle fuel, use fuel and aviation fuel. See Arizona Laws 28-5601
  • Person: means an individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver or syndicate, this state, any county, city, town, district or other subdivision of this state, an Indian tribe, or any other group or combination acting as a unit. See Arizona Laws 28-5601