Section 48-6-9 - Failure to collect, account for, and pay over tax imposed by article; penalty(a) It shall be unlawful for any person required by this article to collect, account for, and pay over any tax imposed by this article willfully to fail to collect or truthfully account for and pay over the tax.(b) Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.