§ 82-35. Refusal to pay tax.
Latest version.
Any purchaser willfully failing or refusing to pay the tax imposed by this article where the seller has not elected to assume and pay such tax, and any seller violating the provisions of this article, or any officer, agent or employee of any seller violating the provisions of this article shall be punished as provided in section 1-13.
(Code 1979, § 29-20)