SB 1978 Summary

• Imposes 100 percent penalty on dealers who willfully fail to collect sales taxes or fees after receiving written notice from the Department of Revenue, in addition to other applicable penalties.

• Establishes tiered criminal penalties for willful tax collection failures based on uncollected amount: misdemeanor second degree (under $300 first offense), misdemeanor first degree (under $300 second offense), felony third degree (under $300 third+ offense or $300-$20,000), felony second degree ($20,000-$100,000), and felony first degree ($100,000+).

• Creates new felony third degree penalty for persons who willfully fail to register as dealers after receiving written notice from the Department of Revenue.

• Defines "willful" as a voluntary and intentional violation of a known legal duty.

• Specifies that Department of Revenue must provide written notice by personal service, registered mail, or both methods.