CHAPTER 11. TAXATION.

§11-9-7. False statements to purchasers, lessees or employees relating to tax.

Any person required by law to collect or withhold any tax, who represents, advertises or states to the public or to any purchaser, lessee or employee that he will absorb or assume payment of any part of such tax or that such tax is not to be considered as part of or added to the sales price, or wages payable, is guilty of a misdemeanor, and, upon conviction thereof, shall be fined not less than $100 nor more than $1,000, or imprisoned in the county jail not more than six months, or both fined and imprisoned.

Bills Affecting §11-9-7

2020 Regular Session: HB4898
2020 Regular Session: SB622
2020 Regular Session: SB832
2021 Regular Session: HB2148
2021 Regular Session: SB258
2021 Regular Session: SB661