Any purchaser who willfully fails, refuses, or neglects to pay the tax imposed under
this article by any seller, or any officer, agency, or employee thereof, who with
full knowledge willfully refuses to perform the duties imposed on it by sections 74-393 and 74-394 with the intent of preventing the collection of the tax imposed by this article shall,
upon conviction, be subject to a fine of not more than $25.00. Each failure, refusal,
or neglect, and each day's continuance thereof, shall constitute a separate offense.
(Code 1988, § 13-244)
