{"data":{"id":"us-gu/11-gca-30105","jurisdiction":"us-gu","citation":"11 GCA § 30105","heading":"Willful Failure to Collect or Pay Over Tax.","body":"Any person, required under this Chapter to collect, account for, and pay over the tax imposed by this Chapter, who willfully fails to collect or truthfully account for and pay over such tax shall be guilty of a felony. Evidence of personal use of any such tax so collected by the person charged with collection, either in his business or otherwise, shall constitute prima facie evidence for willful failure to truthfully account for and pay over such tax in violation of this Chapter.","path":["Title 11: Finance and Taxation","Division 2 - Taxes","Chapter 30: Monthly Excise Tax on Occupancy of Hotel and Similar Lodging House Facilities"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc030.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:14:08Z","sha256":"cdcd328b6db6588a2232a91dab623bc1caf90f8c7c90b2951c89cf5097bc800a","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-30104","next":"us-gu/11-gca-30106"},"notice":"GroundRules: Original legal text. Not legal advice."}