{"data":{"id":"us-mi/mich.-comp.-laws-205.108","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 205.108","heading":"Consumer's failure to comply with act; making false statement; penalty.","body":"Sec. 18.\n\nAny consumer who refuses to pay the tax as required by this act, or refuses to comply with the provisions of this act, or makes to the seller a false statement or certificate indicating that the storage, use or consumption is not subject to the tax herein imposed, shall be deemed guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $500.00 nor more than $5,000.00, or imprisoned in the county jail not more than 1 year, or by both such fine and imprisonment in the discretion of the court.","path":["MI Code","Chapter 205","Act Act-94-of-1937"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-205-108","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"a51493edd22d519ba171383fdf3f0c802607df1f39b49470cef02c5fd3795e46","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-205.107","next":"us-mi/mich.-comp.-laws-205.109"},"notice":"GroundRules: Original legal text. Not legal advice."}