A.R.S. § 42-19107: Unlawful sale, transfer or removal of personal property; classification

A. It is unlawful for the owner, a lienholder, a conditional vendor or any other person to knowingly sell or transfer personal property or remove it from its location until the taxes on the property are paid.

B. A person who violates this section is guilty of a class 1 misdemeanor. Any fine collected under this subsection shall be deposited, pursuant to sections 35-146 and 35-147, in the state general fund.