TITLE V
TAXATION

CHAPTER 78-A
TAX ON MEALS AND ROOMS

Section 78-A:18

    78-A:18 Violations. – Any occupant or purchaser who willfully fails, neglects, or refuses to pay any tax assessed against him by this chapter is guilty of a violation.

Source. 1967, 213:1. 1969, 287:27. 1973, 528:27; 531:18; 544:9. 1977, 347:1. 1991, 163:27, eff. May 27, 1991.