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
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