76-8-408. Giving a false tax receipt or failing to give a receipt.
(1) Terms defined in Sections 76-1-101.5 and 76-8-101 apply to this section.
(2) An actor commits giving a false tax receipt or failing to give a receipt if the actor:
(a) uses or gives a receipt, except that prescribed by law, as evidence of the payment for a tax or license of any kind; or
(b) receives payment for the tax or license without delivering the receipt prescribed by law.
(3) A violation of Subsection (2) is a class B misdemeanor.