00                             HOUSE BILL NO. 165                                                                          
01 "An Act authorizing an organized city or borough and the commissioner of revenue to                                     
02 impose a fine for collection of a sales tax in excess of the amount due; and relating to                                
03 sales tax refunds."                                                                                                     
04 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA:                                                                
05    * Section 1. AS 29.45.650 is amended by adding new subsections to read:                                            
06            (l)  A person who collects from a taxpayer an amount of sales tax in excess of                               
07       the amount legally due shall immediately refund to the taxpayer the amount of the                                 
08       overpayment.                                                                                                      
09            (m)  A borough may impose a civil penalty on a person who collects or                                        
10       attempts to collect an amount of sales tax in excess of the amount legally due. The                               
11       civil penalty may not exceed $250 for each violation.                                                             
12    * Sec. 2. AS 29.45.700 is amended by adding new subsections to read:                                               
13            (h)  A person who collects from a taxpayer an amount of sales tax in excess of                               
14       the amount legally due shall immediately refund to the taxpayer the amount of the                                 
01       overpayment.                                                                                                      
02            (i)  A city may impose a civil penalty on a person who collects or attempts to                               
03       collect an amount of sales tax in excess of the amount legally due. The civil penalty                             
04       may not exceed $250 for each violation.                                                                           
05    * Sec. 3. AS 43.05 is amended by adding a new section to article 1 to read:                                        
06 Sec. 43.05.135. Fine for collection of sales tax in unorganized borough. (a)                                          
07 A person who collects from a taxpayer in the unorganized borough an amount of sales                                     
08 tax in excess of the amount legally due shall immediately refund to a taxpayer the                                      
09       amount of the overpayment.                                                                                      
10 (b)  The department may impose a civil penalty on a person who collects or                                              
11 attempts to collect from a taxpayer in the unorganized borough an amount of sales tax                                   
12 in excess of the amount legally due. The civil penalty may not exceed $250 for each                                     
13       violation.