Unlawful issuance of tax receipt—Penalty.

It shall be unlawful for the county auditor or any person to issue a receipt hereunder to any person without collecting the amount of the excise tax due thereon under the provisions of this chapter and any violation of this section shall constitute a gross misdemeanor.[ 1961 c 15 s 82.50.090. Prior: 1957 c 269 s 11; 1955 c 139 s 9.]Notes:Reviser's note: See note following RCW 82.50.010.