Ariz. Rev. Stat. § 32-1164 – Violation; classification; probation; conditions

A. Commission by a contractor of any of the following acts is a class 1 misdemeanor:
1. 1. Any act specified in section 32-1154, subsection A, paragraph 6 or 9.
2. 2. Acting in the capacity of a contractor within the meaning of this chapter without a license.
B. For the first offense under subsection A of this section, a contractor shall be fined not less than one thousand dollars. For the second or any subsequent offense under subsection A of this section, a contractor shall be fined not less than two thousand dollars.
C. If a person is convicted of a misdemeanor pursuant to subsection A of this section and the court sentences the person to a term of probation, the court shall order that as conditions of probation the person do all of the following:
1. 1. Pay in full all transaction privilege tax or use tax amounts that are due under title 42, chapter 5, article 2 or 4 and that arise from the acts or omissions constituting the offense.
2. 2. Pay in full all transaction privilege or use tax amounts that are due to the county in which the offense occurred and that arise from the acts or omissions constituting the offense.
3. 3. Pay in full all transaction privilege or use tax amounts that are owed to the local municipal government, city or town in which the offense occurred and that arise from the acts or omissions constituting the offense.