AK HB165

Requires any person who collects sales tax in excess of the legally due amount to immediately refund the overpayment to the taxpayer.

Authorizes boroughs to impose civil penalties up to $250 for each violation of collecting or attempting to collect excess sales tax.

Authorizes cities to impose civil penalties up to $250 for each violation of collecting or attempting to collect excess sales tax.

Authorizes the state department to impose civil penalties up to $250 for each violation of collecting excess sales tax in the unorganized borough.