Any occupant or purchaser who willfully fails, neglects, or refuses to pay any tax assessed against him by this chapter is guilty of a violation.
Source. 1967, 213:1. 1969, 287:27. 1973, 528:27; 531:18; 544:9. 1977, 347:1. 1991, 163:27, eff. May 27, 1991.