Ariz. Rev. Stat. § 42-14353 – Failure or refusal to make annual statement; penalty

A. If a railroad company fails or refuses to file the statement or schedule, the department shall assess a penalty in the amount of the lesser of:
1. 1. One-half of one per cent of the value that is estimated by the department.
2. 2. One hundred dollars per day for each day the company fails to file the statement or schedule.
B. A refusal to make the statement or schedule of any item constitutes a separate offense.
C. The director may request the attorney general to commence an action in the name of this state to recover the penalty prescribed by subsection A.