Vermont Statutes Title 32 Sec. 8913
Terms Used In Vermont Statutes Title 32 Sec. 8913
- Commissioner: means the Commissioner of Motor Vehicles. See
- Conviction: A judgement of guilt against a criminal defendant.
- Person: means any individual, firm, partnership, joint venture, association, social club, fraternal organization, estate, trust, fiduciary, receiver, trustee, or corporation. See
- Title: shall include possession under a sale or purchase that reserves title as security to the seller. See
§ 8913. Fraudulent collection of tax
No person, except the Commissioner and his or her authorized representatives, including rental companies as provided in subsection 8903(d) of this title, may collect or accept payment of any tax imposed by this chapter. Any person so doing shall be presumed to have the intent to convert it to his or her own use. Any unauthorized person who willfully collects or accepts payment of such a tax, upon conviction for a first offense, shall be fined not more than $200.00 or imprisoned for not more than 90 days, or both. Upon each subsequent conviction, he or she shall be fined not more than $500.00 or imprisoned for not more than one year, or both. (Added 1959, No. 327 (Adj. Sess.), § 12, eff. March 1, 1960; amended 1983, No. 251 (Adj. Sess.), § 7, eff. Jan. 1, 1985.)