44-326 - Arizona Statutes

44-326. Interest; penalties A. The department may require any person who fails to pay or deliver property within the time prescribed in this chapter to pay to the department interest at the rate of one and one-half per cent per month or fraction of a month on the property or value of the property from the date the property should have been paid or delivered. B. Any person who wilfully fails to: 1. Render any report or perform any other duty required under this chapter shall pay a civil penalty of one hundred dollars for each day the report is withheld or the duty is not performed up to a maximum of five thousand dollars. 2. Pay or deliver property to the department as required under this chapter shall pay a civil penalty of twenty-five per cent of the value of the property that should have been paid or delivered.