Michigan Compiled Laws

Mich. Comp. Laws § 205.105 (2026)

Failing to register; penalty.

✓ current as of July 2026

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USE TAX ACT

Act 94 of 1937

205.105 Failing to register; penalty.

Sec. 15.

Any seller who fails to register with the department as required under this act, shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined the sum of $25.00 for each day such failure, neglect or refusal to so register continues after notice to such seller from the department that he is required to register under this act.

History: 1937, Act 94, Eff. Oct. 29, 1937 ;-- CL 1948, 205.105 ;-- Am. 1949, Act 273, Eff. July 1, 1949

Notes of Decisions

Cited in 2 cases, 1983–1985 · leading case: Detroit Hilton Ltd. P'ship v. Dep't of Treasury, 373 N.W.2d 586 (Mich. 1985).

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Detroit Hilton Ltd. P'ship v. Dep't of Treasury, 373 N.W.2d 586 (Mich. 1985). “545, 4 and § 15 of the Use Tax Act, MCL 205.105; MSA 7.555(15). There are certain situations where the Sales Tax Act does impose tax liability as a penalty for noncompliance with the statute.”

Detroit Hilton Ltd. P'ship v. Dep't of Treasury, 337 N.W.2d 35 (Mich. Ct. App. 1983). “” MCL 205.105; MSA 7.555(15). However, petitioner’s failure to file a final tax return, pursuant to MCL 205.”

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