Willful failure to collect, §48-13-124

Competitive project of regional significance. Exemption from energy tax for construction of project, §48-13-112. Contingent fee arrangements in support of collection procedures. Prohibited, §48-13-117. County meeting with and notice to municipalities within special district, §48-13-113. Dealers. Collection of tax. Reimbursement of dealer, §48-13-112. Willful failure to collect, §48-13-124. Fraudulent or otherwise false returns, §48-13-125. Penalties and interest for failure to file return or make payment, §48-13-123. Recordkeeping, §48-13-121.