Title 59 Chapter 27 Section 108

Revenue and Taxation
Sexually Explicit Business and Escort Service Tax
Section 108
Penalties and interest.

            

59-27-108.   Penalties and interest.

            An owner or operator of a sexually explicit business or escort service that fails to comply with this chapter is subject to:

            (1) penalties provided in Section 59-1-401; and

            (2) interest provided in Section 59-1-402.


Enacted by Chapter 214, 2004 General Session