Taxes collected shall be the property of the state of New Hampshire, and conversion of them to the use of the operator or any other person shall constitute an offense subject to criminal penalty as described in RSA 21-J:39.

Source. #5912, eff 10-14-94; amd by #6690, eff 2-21-98; ss by #6750, eff 5-19-98; ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14 (from Rev 705.02); ss by #14105, eff 10-29-24, EXPIRES: 10-29-34