§ 44-19-37 - Penalty for misappropriation.
SECTION 44-19-37
§ 44-19-37 Penalty for misappropriation.– Any retailer and any officer, agent, servant, or employee of any corporateretailer responsible for either the collection or payment of the tax, whoappropriates or converts the tax collected to his or her own use or to any useother than the payment of the tax to the extent that the money required to becollected is not available for payment on the due date as prescribed in thischapter, shall upon conviction for each offense be fined not more than tenthousand dollars ($10,000), or be imprisoned for one year, or by both fine andimprisonment, both fine and imprisonment to be in addition to any other penaltyprovided by this chapter.