§ 9-185. Procedure upon failure to collect, report or remit taxes.

Latest version.

If a person fails or refuses to collect the tax imposed under this article or to make, within the time provided in this article, the returns and remittances required in this article, the commissioner of the revenue shall proceed to determine and assess against the person the tax, penalty and interest provided for by this article.

(Code 1978, § 8-64)

(Code 1978, § 8-64)

                    
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