Arizona Laws 48-4574. Delinquent taxes or fees; interest; failure to file report; civil penalties; violation; classification
A. If a district member fails to pay a replenishment tax or fee when due, the district shall charge interest at a rate of one per cent for each month or fraction of a month that the tax or fee remains delinquent.
Attorney's Note
Under the Arizona Laws, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| Class 2 misdemeanor | up to 4 months | up to $750 |
Terms Used In Arizona Laws 48-4574
- Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
- Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
- Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
- District: means a groundwater replenishment district established under this chapter. See Arizona Laws 48-4401
- including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
- member: means a municipality that contains a service area and petitions for the formation of the district or petitions for the expansion of the district pursuant to this title. See Arizona Laws 48-4401
- Month: means a calendar month unless otherwise expressed. See Arizona Laws 1-215
- Person: means an individual, public or private corporation, company, partnership, firm, association, society, estate or trust, any other public organization or enterprise, the United States, any state, territory or country or a governmental entity, political subdivision or municipal corporation organized under or subject to the constitution and laws of this state. See Arizona Laws 48-4401
- Property: includes both real and personal property. See Arizona Laws 1-215
- Replenishment tax: means the taxes imposed by sections 48-4470, 48-4472 and 48-4501 on district members for the privilege of withdrawing groundwater. See Arizona Laws 48-4401
B. If a district member fails to file a report as required by the district pursuant to section 48-4572, the district may assess a penalty of up to one thousand dollars per day that the report is overdue.
C. The district may bring suit in superior court in the county in which the district member is located against any district member to collect any delinquent replenishment tax or fee. As a provisional remedy in any such action, the district may seek an attachment against the property of any such defendant district member or the appointment of a receiver to collect revenues generated directly or indirectly to that district member from water produced for use by that member, or both an attachment and the appointment of a receiver. Before applying to the court for an order of attachment or the appointment of a receiver, the district shall mail notice to the district member stating the amount of the delinquency and the reason and remedy or remedies to be sought by the district. The district shall recover its costs and expenses, including reasonable attorney fees, court costs and costs incurred in executing the attachment or for the receiver. In addition to allowing recovery of costs to the district as allowed by law, the court may fix and allow as part of the judgment interest and penalties as provided in subsections A and B of this section. The court may also assess a civil penalty in an amount of not more than ten thousand dollars per day that the assessments or fees are delinquent. If the district, as a provisional remedy, seeks an attachment of property or an appointment of a receiver pursuant to this subsection, the district is not required to provide a bond.
D. Any person who violates this chapter by knowingly, and with intent to evade the provisions of this chapter, filing with the district any false or fraudulent information in a report that is required by the district pursuant to section 48-4572 is guilty of a class 2 misdemeanor. A person who continues the violation after notice is guilty of a separate offense for each day of the violation.