WHERE IS MAMA, SHERIFF JOE?

©2010 Tim Padilla and Jack Dermody

CHORUS

Sheriff Joe, Sheriff Joe

Where is Mama – do you know?

She went to work, you picked her up.

Where is Mama – do you know?

Breakfast today was bacon and eggs,

Dad proclaimed them the best he’d had –

He added all Mama did was grand – and

Mama bragged her boss was just as glad.

REPEAT CHORUS

Checked my schoolwork and packed a lunch ;

Then ran to the bus after kissing me sweet,

Mama texted “Te quiero” like she always did,

Then wrote “Arrestada” on a Twitter Tweet.

REPEAT CHORUS

©2010 Tim Padilla and Jack Dermody

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A friend said the other day, “You can’t boycott a whole state just because of a law.” Well I suppose that’s true if the law is something clear-cut like a one-percent sales tax. However, when a law is flagrantly immoral, that’s another issue.

How is SB1070 immoral? It singles out Mexicans and Central Americans, for one thing. Section 5 of the law can only be written with brown-skinned day laborers in mind. Left out of the picture are numerous other undocumented types working the streets such as peddlers of cheap medications, smuggled sex slaves, drug peddlers and, gee, undocumented recruiters for terrorism – to name a few. What is unjust and unfair is that Arizona has passed a law that which broadcasts that it primarily does not like low-wage landscapers, construction workers, cooks, and busboys.

Imagine creating house rules for your children but, when you look closely at the rules, you see that they are really about the one or two kids that annoy you the most. For example, you declare at Sunday dinner that “there are new house rules for the entire family” and that from now on children who sneak out the window late at night will be grounded for a month. Of course the two teenagers who sneak through windows know very well who you are really talking about. They are also aware that all four of the other children are stealing money from mommy’s purse, skipping school, and drawing graffiti throughout the neighborhood – and those other four children know it.

A moral spirit is also lacking in SB1070. Businesses still do want the low-wage earners from Mexico – pure and simple. However, although Arizona wants to help the Federal Government capture and punish illegal immigrants, it does absolutely nothing to help the Feds recruit, efficiently and speedily process, and employ Mexican workers to fill the jobs. This is just one example of where the term “mean-spirited” comes from in the rhetoric attacking SB1070. An all-encompassing immigration law would include support for legal solutions and structuring. Imagine how different this law would be if it were drafted by all 17 U.S. border states instead of Arizona on its own.

In a nutshell, SB1070 looks racist, mean-spirited, and narrow. Oh yes, and just about all of the authors and supporters of the bill will insist they are not racist, mean-spirited, or narrow.

So is it wrong to boycott a whole state for this little law? You bet your life it is. Look at American history in the last 200 years and re-read how many headlines scream that economics are more important than human issues like slavery, unjustifiable wars, environmental issues, child safety, and – in this case – overall fairness and justice. Come on, people, let’s be wise, do the homework required, and be a model for the rest of the country instead of a pariah.

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In today’s blog, I type out a parody of Arizona’s immigration bill SB1070 – almost all of it, actually – replacing “aliens” with “federal tax cheaters” and various scenarios in which cheaters could be dealt with.  Note that most all of the language of the original SB1070 remains intact.

The idea is that what’s good for the goose is good for the gander, i.e., the Golden Rule. How might our citizenry feel if a nearly identical law to the immigration law were passed by Arizona to deal with federal tax cheaters.

Some folks see nothing wrong with the immigration law. They wonder why so many people are offended.  So, here’s an effort to see if the shoe fits.

See a copy of the original SB1070 from the Arizona Senate: http://www.azleg.gov/legtext/49leg/2r/bills/sb1070s.pdf 

SENATE BILL 1070b (Not a real bill, but based on SB 1070)

The Tax Cheater Act (Not a real act, but based on the Immigration Text)

Be it enacted by the Legislature of the State of Arizona:

                Section I. ­Intent

                The legislature finds that there is a compelling interest in the cooperative enforcement of federal tax laws throughout Arizona. The legislature declares that the intent of this act is make attrition of tax cheats through enforcement the public policy of all state and local government agencies in Arizona. The provisions of this act are intended to work together to discourage and deter the unlawful tax cheating by all eligible taxpayers  in the United States.

                Sec. 2. Title ___, chapter ___, Arizona Revised Statues, is amended by adding article 8, to read:

ARTICLE 8. ENFORCEMENT OF TAX LAWS

11-XXXX. Cooperation and assistance in enforcement of tax laws; indemnification

1. NO OFFICIAL OR AGENCY OF THIS STATE OR A COUNTY, CITY, TOWN OR OTHER POLITICAL SUBDIVISION OF THIS STATE MAY ADOPT A POLICY THAT LIMITS OR RESTRICTS THE ENFORCEMENT OF FEDERAL TAX LAWS TO LESS THAN THE FULL EXTENT PERMITTED BY FEDERAL LAW.
2. FOR ANY LEGITIMATE CONTACT BY AN OFFICIAL OR AGENCY OF THIS STATE OR A COUNTY, CITY, TOWN OR OTHER POLITICAL SUBDIVISION OF THIS STATE WHERE REASONABLE SUSPICION EXISTS THAT THE PERSON IS AN ELIGIBLE TAXPAYER WHO IS CHEATING ON HIS OR HER TAXES, A REASONABLE ATTEMPT SHALL BE MADE TO DETERMINE THE TAX STATUS OF THE PERSON. THE PERSON’S TAX STATUS SHALL BE VERIFIED WITH THE FEDERAL GOVERNMENT PURSUANT TO X UNITED STATES CODE SECTION XXXX.
3. IF A TAXPAYER WHO IS CHEATING ON TAXES IS CONVICTED OF A VIOLATION OF STATE OR LOCAL LAW, ON DISCHARGE FROM IMPRISONMENT OR ASSESSMENT OF ANY FINE THAT IS IMPOSED, THE TAXPAYER SHALL BE TRANSFERRED IMMEDIATELY TO FEDERAL MARSHALS.
4. NOTWITHSTANDING ANY OTHER LAW, A LAW ENFORCEMENT AGENCY MAY SECURELY TRANSPORT A TAXPAYER WHO IS CHEATING ON HIS TAXES AND IS IN THE AGENCY’S CUSTODY TO FEDERAL CUSTODY THAT IS OUTSIDE THE JURISDICTION OF THE LAW ENFORCEMENT AGENCY.
5. A LAW ENFORCEMENT OFFICER, WITHOUT A WARRANT, MAY ARREST A PERSON IF THE OFFICER HAS PROBABLY CAUSE TO BELIEVE THAT THE PERSON HAS COMMITTED ANY FEDERAL TAX OFFENSE THAT MAKES THE PERSON LIABLE FOR FEDERAL PROSECUTION.
6. EXCEPT AS PROVIDED IN FEDERAL LAW, OFFICIALS OR AGENCIES OF THIS STATE AND COUNTIES, CITIES, TOWNS AND OTHER POLITICAL SUBDIVISIONS OF THIS STATE MAY NOT BE PROHIBITED OR IN ANY WAY BE RESTRICTED FROM SENDING, RECEIVING, OR MAINTAINING INFORMATION RELATING TO THE TAX STATUS OF ANY INDIVIDUAL OR EXCHANGING THAT INFORMATION WITH ANY OTHER FEDERAL, STATE OR LOCAL GOVERNMENTAL ENTITY FOR THE FOLLOWING OFFICIAL PURPOSES:
   1. DETERMINING ELIGIBILITY FOR ANY PUBLIC BENEFIT, SERVICE OR LICENSE PROVIDED BY ANY FEDERAL, STTE, LOCAL OR OTHER POLITICAL SUBDIVISION OF THIS STATE.
   2. VERIFYING ANY CLAIM OF RESIDENT OR DOMICILE IF DETERMINATION OF RESIDENT OR DOMICILE IS REQUIRED UNDER THE LAWS OF THIS STATE OR A JUDICIAL ORDER ISSUED PURSUANT TO A CIVIL OR CRIMINAL PROCEDING IN THIS STATE.
   3. CONFIRMING THE IDENTIFY OF ANY TAXPAYER WHO IS DETAINED.
   4. IF THE PERSON IS A TAX CHEATER, DETERMINING WHETHER THE PERSON IS IN COMPLIANCE WITH FEDERAL TAX LAWS.
7. A PERSON MAY BRING AN ACTION IN SUPERIOR COURT TO CHALLENGE ANY OFFICIAL OR AGENCY OF THIS STATE OR A COUNTY, CITY, TOWN OR OTHER POLITICAL SUBDIVISION OF THIS STATE THAT ADOPTS OR IMPLEMENTS A POLIGY THAT LIMITS OR RESTRICTS THE ENFORCEMENT OF FEDERAL TAX LAWS TO LESS THAN THE FULL EXTENT PERMITTED BY FEDERAL LAW. IF THERE IS A JUDICIAL FINDING THAT AN ENTITY HAS VIOLATED THIS SECTION, THE COURT SHALL ORDER ANY OF THE FOLLOWING:
   1. THAT PERSON WHO BROUGHT THE ACTION RECOVER COURT COSTS AND ATTORNEY FEES.
   2. THAT THE ENTITY PAY A CIVIL PENALTY OF NOT LESS THAN ONE THOUSAND DOLLARS AND NOT MORE THAN FIVE THOUSAND DOLLARS FOR EACH DAY THAT THE POLICY HAS REMAINED IN EFFECT AFTER THE FILING OF AN ACTION PURSUANT TO THIS SUBSECTION.
8. A COURT SHALL COLLECT THE CIVIL PENALTY PRESCRIBED IN SUBSECTION G AND REMIT THE CIVIL PENALTY TO THE DEPARTMENT OF PUBLIC SAFETY, WHICH SHALL ESTABLISH A SPECIAL SUBACCOUNT FOR THE MONIES IN THE ACCOUNT ESTABLISHED FOR THE TAX CHEATERS INTELLIGENCE TEAM ENFORCEMENT MISSION APPROPRIATION. MONIES IN THE SPECIAL SUBACCOUNT ARE SUBJECT TO LEGISLATIVE APPROPRIATION FOR DISTRIBUTION FOR TAX CHATERS INTELLIGENCE ENFORCEMENT AND FOR COUNTY JAIL REIMBUSEMENT COSTS RELATING TO TAX CHEATERS.
9. A LAW ENFORCEMENT OFFICER IS INDEMNIFIED BY THE LAW ENFORCEMENT OFFICER’S AGENCY AGAINST REASONABLE COSTS AND EXPENSES, INCLUDING ATTORNEY FEES, INCURRED BY THE OFFICER IN CONNECTION WITH ANY ACTION, SUIT OR PROCEEDING BROUGHT PURSUANT TO THIS SECTION TO WHICH THE OFFICER MAY BE A PARTY BY REASON OF THE OFFICER BEING OR HAVING BEEN A MEMBER OF THE LAW ENFORCEMENT AGENCY, EXCEPT IN RELATION TO MATTERS IN WHICH THE OFFICER IS ADJUDGED TO HAVE ACTED IN BAD FAITH.

Sec. 3. Title xx, chapter xx, Arizona Revised Statues, is amended by adding section xx-xxxx, to read:

xx-xxxx. Trespassing by tax cheaters; assessment; exception; classification

1. IN ADDITION TO ANY VIOLATION OF FEDERAL LAW, A PERSON IS GUILTY OF TRESPASSING IF THE PERSON IS BOTH:
   1. PRESENT ON ANY PUBLIC OR PRIVATE LAND IN THIS STATE
   2. IN VIOLATION OF UNITED STATES TAX CODES

 

1. IN THE ENFORCEMENT OF THIS SECTION, THE FINAL DETERMINATION OF A PERSON’S TAX CHEATING STATUS SHALL BE DETERMINED BY EITHER:
   1. A LAW ENFORCEMENT OFFICER WHO IS AUTHORIZED TO VERIFY OR ASCERTAIN A PERSON’S TAX STATUS
   2. A LAW ENFORCEMENT OFFICER OR AGENCY COMMUNICATED WITH THE UNITED STATE INTERNAL REVENUE SERVICE ENFORCEMENT.

 

1. A PERSON WHO IS SENTENCED PURSUANT TO THIS SECTION IS NOT ELEGIBLE FOR SUSPENSION OR COMMUTATION OF SENTENCE OR RELEASE ON ANY BASIS UNTIL THE SENTENCE IMPOSED IS SERVED.
2. IN ADDITION TO ANY OTHER PENALTY PRESCRIBED BY LAW, THE COURT SHALL ORDER THE PERSON TO PAY JAIL COSTS AND AN ADDITIONAL ASSESSMENT IN THE FOLLOWING AMOUNTS:
   1. AT LEAST FIVE HUNDRED DOLLARS FOR A FIRST VIOLATION.
   2. TWICE THE AMOUNT SPECIFIED IN PARAGRAPH 1 OF THIS SUBSECTION IF THE PERSON WAS PREVIOUSLY SUBJECT TO AN ASSESSMENT PURSUANT TO THIS SUBSECTION.
3. A COURT SHALL COLLECT THE ASSESSMENT PRESCRIBED IN SUBSECTION D OF THIS SECTION AND REMIT THE ASSESSMENTS TO THE DEPARTMENT OF PUBLIC SAFETY, WHICH SHALL ESTABLISH A SPECIAL SUBACCOUNT FOR THE MONIES IN THE ACCOUNT ESTABLISHED FOR THE TAX CHEATERS INTELLIGENCE TEAM ENFORCEMENT MISSION APPROPRIATION. MONIES IN THE SPECIAL SUBACCOUNT ARE SUBJECT TO LESGISLATIVE APPROPRIATION FOR DISTRIBUTION FOR TAX CHEATERS ENFORCEMENT AND FOR COUNTY JAIL REIMBUSEMENT COSTS RELATING TO TAX CHEATING.
4. THIS SECTION DOES NOT APPLY TO A PERSON WHO MAINTAINS AUTHORIZED GOOD-STANDING STATUS FROM THE IRS.
5. A VIOLATION OF THIS SECTION IS A CLASS 1 MISDEMEANOR, EXCEPT THAT A VIOLATION OF THIS SECTION IS:
   1. A CLASS 2 FELONY IF THE PERSON VIOLATES THIS SECTION WHILE IN POSSESSION OF ANY OF THE FOLLOWING:
      1. A DANGEROUS DRUG AS DEFINED IN SECTION XX-XXXX.
      2. PRECURSOR CHEMICALS THAT ARE USED IN THE MANUFACTURING OF METHAMPHETAMINE IN VIOLATION OF SECTION XX-XXXX.XX.
      3. A DEADLY WEAPON OR A DANGEROUS INSTRUMENT, AS DEFINED IN SECTION XX-XXX.
      4. PROPERTY THAT IS USED FOR THE PURPOSE OF COMMITTING AN ACT OF TERRORISM AS PRESCRIBED IN SECTION XX-XXXX.XX.
   2. A CLASS 4 FELONY IF THE PERSON EITHER:
      1. IS CONVICTED OF A SECOND OR SUBSEQUENT VIOLATION OF THIS SECTION.
      2. WITHIN SIXTY MONTHS BEFORE THE VIOLATION, HAS BEEN FOUND GUILTY OF OTHER TAX VIOLATIONS PURSUANT TO UNITED STATES TAX CODES.

 

Sec. 4. Title xx, chapter xx, Arizona Revised Statutes, is amended by adding section xx-xxxx and xx-xxxx, to read:

xx-xxxx. Unlawful stopping to hire and pick up passengers for tax cheating; unlawful application, solicitation or employment; classification; definitions

[NOTE: IT IS IMPOSSIBLE TO EDIT THIS SECTION OF THE IMMIGRATION LAW VIS-À-VIS TAX CHEATERS BECAUSE TAX CHEATING GOES ON EVERYWHERE, USUALLY IN SECRET, AND WOULD REQUIRE WIRE TAPPING, PHOTO EVIDENCE, AND MEASURES SIMILAR TO THE PATRIOT ACT TO EVEN BEGIN TO CATCH TAX CHEATERS DURING THEIR CONSPIRACY STAGES, THE HIRING OF CROOKED CPA’S, CRIMINALLY-INCLINED LAWYERS, ACCOMMODATING CFO’S, AND ALL OTHERS WILLING TO CHEAT THE GOVERNMENT. IT IS SO MUCH EASIER TO ARREST DAY LABORERS AND THE PEOPLE WHO PICK THEM UP IN THEIR CARS.]

 

xxx.xxxx. Unlawful transporting, moving, concealing, harboring or shielding of tax cheaters; vehicle impoundment; classification

1. IT IS UNLAWFUL FOR A PERSON TO:
   1. TRANSPORT OR MOVE OR ATTEMPT TO TRANSPORT OR MOVE A TAXPAYER IN THIS STATE IN A MEANS OF TRANSPORTATION OF THE PERSON KNOWS OR RECKLESSLY DISREGARDS THE FACT THAT THE TAXPAYER HAS VIOLATED UNITED STATES TAX LAWS.
   2. CONCEAL, HARBOR OR SHIELD OR ATTEMPT TO CONCEAL, HARBOR OR SHIELD ANY TAX CHEATER FROM DETECTION IN ANY PLACE IN THIS STATE, INCLUDING ANY BUILDING OR ANY MEANS OF TRANSPORTATION, IF THE PERSON KNOWS OR RECKLESSLY DISREGARDS THE FACT THAT THE TAX CHEATER HAS VIOLATED UNITED STATES TAX LAWS.
   3. ENCOURAGE OR INDUCE A TAX CHEATER TO COME TO OR RESIDE IN THIS STATE IF THE PERSON KNOWS OR RECKLESSLY DISREGARDS THE FACT THAT SUCH COMING TO, ENTERING OR RESIDING IN THIS STATE IS OR WILL BE IN VIOLATION OF LAW.
   4. A MEANS OF TRANSPORTATION THAT IS USED IN THE COMMISSION OF A VIOLATION OF THIS SECTION IS SUBJECT TO MANDATORY VEHICLE IMMOBILIZATION OR IMPOUNDMENT PURSUANT TO SECTION XX-XXXX.
   5. A PERSON WHO VIOLATES THIS SECTION IS GUILTY OF A CLASS 1 MISDEMEANOR AND IS SUBJECT TO A FINE OF AT LEAST ONE THOUSAND  DOLLARS, EXCEPT THAT A VIOLATION OF THIS SECTION THAT INVOLVES TEN OR MORE TAX CHEATERS IS A CLASS 6 FELONY AND THE PERSON IS SUBJECT TO A FINE OF AT LEAST ONE THOUSAND DOLLARS FOR EACH TAX CHEATER WHO IS INVOLVED.

 

Sec. 5. Section xx-xxxx. Arizona Revised Statutes, is amended to read:

xx-xxxx. Knowingly employing tax cheaters; prohibition; false and frivolous complaints; violation; classification; license suspension and revocation; affirmative defense

1. A.      An employer shall not knowingly employ a tax cheater. If, in the case when an employer uses a contract, subcontract or other independent contractor agreement to obtain the labor of a tax cheater in this state, the employer knowingly contracts with a tax cheater or with a person who employs or contracts with a tax cheater to perform the labor, the employer violates this subsection.
2. B.      The attorney general shall prescribe a complaint form for a person to allege a violation of subsection A of this section. The complainant shall not be required to list the complainant’s social security number on the complaint form or to have the complaint form notarized. On receipt of a complaint on a prescribed complaint form that an employer allegedly knowingly employs a tax cheater, the attorney general or county attorney shall investigate whether the employer has violated subsection A of this section. If a complaint is received but is not submitted on a prescribed complaint form, the attorney general or county attorney may investigate whether the employer has violated subsection A of this section. This subsection shall not be construed to prohibit the filing of anonymous complaints that are not submitted on a prescribed complaint form. The attorney general or county attorney shall not investigate complaints that are based solely on race, color or national origin. A complaint that is submitted to a county attorney shall be submitted  to the county attorney in the county in which the alleged tax cheater is or was employed by the employer. The county sheriff or any other local law enforcement agency may assist in investigating a complaint.  THE COUNTY ATTORNEY MAY TAKE EVIDENCE, ADMINISTER OATHS OR AFFIRMATIONS, ISSUE SUBPOENAS REQUIRIING ATTENDANCE AND TESTIMONY OF WITNESSES AND CAUSE DEPOSITIONS TO BE TAKEN. When investigating a complaint, the attorney general or county attorney shall verify the work authorization of the alleged tax cheater with the federal government pursuant to United States tax codes.  A state, county or local official shall not attempt to independently make a final determination on whether a taxpayer is authorized to work. A taxpayer’s status or work authorization status shall be verified with the Internal Revenue Service. A person who knowingly files a false and frivolous complaint under this subsection is guilty of a class 3 misdemeanor.
3. C.      PROCEEDINGS HELD DURING THE COURSE OF A CONFIDENTIAL INVESTIGATION ARE EXEMPT FROM TITLE XX, CHAPTER X, ARTICLE X.X.
4. D.      If, after an investigation, the attorney general or county attorney determines that the complaint is not false and frivolous:
   1. 1.       The attorney general or county attorney shall notify IRS enforcement of the tax cheater.
   2. 2.       The attorney general or county attorney shall notify the local law enforcement agency of the tax cheater.
   3. 3.       The attorney general shall notify the appropriate county attorney to bring an action pursuant to subsection E of this section if the complaint was originally filed with the attorney general.
5. E.       An action for a violation of subsection A of this section shall be brought against the employer by the county attorney in the county where the tax cheater is or was employed by the employer. The county attorney shall not bring an action against any employer for any violation of subsection A of this section that occurs before January 1, 2008. A second violation of this section shall be based only on a tax cheater who is or was employed by the employer after an action has been brought for a violation of subsection A of this section or section xx-xxx.xx subsection x.
6. F.       For any action in superior court under this section, the court shall expedite the action, including assigning the hearing at the earliest practicable date.
7. G.     On a finding of a violation of subsection A of this section:
   1. 1.       For a first violation, as described in paragraph 3 of this subsection, the court:
      1. a.       Shall order the employer to terminate the employment of all tax cheaters.
      2. b.      Shall order the employer to be subject to a three year probationary period for the business location where the tax cheater performed work. During the probationary period the employer shall file quarterly reports in the form provided in section xx-xxx.xx with the county attorney of each new employee who is hired by the employer at the business location where the tax cheater performed work.
      3. c.       Shall order the employer to file a signed sworn affidavit with the county attorney within three business days after the order is issued. The affidavit shall state that the employer has terminated the employment of all tax cheaters in this state and that the employer will not intentionally or knowingly employ a tax cheater in this state. The court shall order the appropriate agencies to suspend all licenses subject to this subdivision that are held by the employer if the employer fails to file a signed sworn affidavit with the county attorney within three business days after the order is issued. All licenses that are suspended under this subdivision shall remain suspended until the employer files a signed sworn affidavit with the county attorney. Notwithstanding any other law, on filing of the affidavit the suspended licenses shall be reinstated immediately by the appropriate agencies. For the purposes of this subdivision, the licenses that are subject to suspension under this subdivision are all licenses that are held by the employer specific to the business location where the tax cheater performed work. If the employer does not hold a license specific to the business location where the tax cheater performed work, but a license is necessary to operate the employer’s business in general, the licenses that are subject to suspension under this subdivision are all licenses that are held by the employer at the employer’s primary place of business. On receipt of the court’s order and notwithstanding any other law, the appropriate agencies shall suspend the licenses according to the court’s order. The court shall send a copy of the court’s order to the attorney general and the attorney general shall maintain the copy pursuant to subsection H of this section.
      4. d.      May order the appropriate agencies to suspend all licenses described in subdivision (c) of this paragraph that are held by the employer for not to exceed ten business days. The court shall base its decision to suspend under this subdivision on any evidence or information submitted to it during the action for a violation of this subsection and shall consider the following factors, if relevant:

                                                                                                              i.      The number of tax cheaters employed by the employer.

                                                                                                            ii.      Any prior misconduct by the employer.

                                                                                                          iii.      The degree of harm resulting from the violation.

                                                                                                           iv.      Whether the employer made good faith efforts to comply with any applicable requirements.

                                                                                                             v.      The duration of the violation.

                                                                                                           vi.      The role of the directors, officers or principals of the employer in the violation.

                                                                                                         vii.      Any other factors the court deems appropriate.

1. 2.       For a second violation, as described in paragraph 3 of this subsection, the court shall order the appropriate agencies to permanently revoke all licenses that are held by the employer specific to the business location where the tax cheater performed work. If the employer does not hold a license specific to the employer’s business in general, the court shall order the appropriate agencies to permanently revoke all licenses that are held by the employer at the employer’s primary place of business. On receipt of the order and notwithstanding any other law, the appropriate agencies shall immediately revoke the licenses.
2. 3.       The violation shall be considered:
   1. a.       A first violation by an employer at a business location of the violation did not occur during a probationary period ordered by the court under this subsection or section xx-xxx.xx, subsection x for that employer’s business location.
   2. b.      A second violation of an employer at a business location if the violation occurred during a probationary period ordered by the court under this subsection or section xx-xxx.xx, subsection x for that employer’s business location.
3. H.     The attorney general shall maintain copies of court orders that are received pursuant to subsection G  of this section and shall maintain a database of the employers and business locations that have a first violation of subsection A of this section and make the court orders available on the attorney general’s website.
4. I.        On determining whether an employee is a tax cheater, the court shall consider only the federal government’s determination pursuant to United States tax codes. The federal government’s determination creates a rebuttable presumption of the employee’s lawful status. The court may take judicial notice of the federal government’s determination and may request the federal government to provide automated or testimonial verification pursuant to United States tax codes.
5. J.        For the purposes of this section, proof of verifying the employment authorization of an employee through a tax-verify program creates a rebuttable presumption that an employer did not knowingly employ a tax cheater.
6. K.      For the purposes of this section, an employer that establishes that it has complied in good faith with the requirements of the United States tax codes establishes an affirmative defense that the employer did not knowingly employ a tax cheater. An employer is considered to have complied with the requirements of the United States tax codes, notwithstanding an isolated, sporadic or accidental technical or procedural failure to meet the requirements, if there is a good faith attempt to comply with the requirements.
7. L.       AN EMPLOYER IS NOT ENTRAPPED UNDER THIS SECTION IF THE EMPLOYER WAS PREDISPOSED TO VIOLATE SUBSECTION A OF THIS SECTION AND LAW ENFORCEMENT OFFICERS OR THEIR AGENTS MERELY PROVIDED THE EMPLOYER WITH AN OPPORTUNITY TO VIOLATE SUBSECTION A OF THIS SECTION. IT IS NOT ENTRAPMENT FOR LAW ENFORCEMENT OFFICERS OR THEIR AGENTS MERELY TO USE A RUSE OR TO CONCEAL THEIR IDENTITIES.

 

Sec. 6. Section xx-xxx.xx, Arizona Revised Statues, is amended to read:

xx-xxx.xx. Intentionally employing tax cheaters; prohibition; false and frivolous complaints; violation; classification; license suspension an d revocation; affirmative defense

[NOTE: Section 6 is nearly identical to Section 5 – the sole major difference being “Intentional” employment in Section 6 vs. “Knowing” employment in Section 5 – the full text will not be presented here.]

 

Section 7. Section xx-xxx, Arizona Revised Statutes, is amended to read:

xx-xxx. Verification of employment eligibility; tax-verify program; economic development incentives; list of registered employers; violation; classification

1. A.      After December 31, 2007, every employer, after hiring an employee, shall verify the employment eligibility of the employee through the tax-verify program AND SHALL KEEP A RECORD OF THE VERIFICATION.
2. B.      In addition to any other requirement for an employer to receive an economic development incentive from a government entity, the employer shall register with and participate in the tax-verify program. Before receiving the economic development incentive, the employer shall provide proof to the government entity that the employer is registered with and is participating in the tax-verify program. If the government entity determines that the employer is not complying with this subsection, the government entity shall notify by employer by certified mail of the government entity’s determination of noncompliance and the employer’s right to appeal the determination. On a final determination of noncompliance, the employer shall repay all monies received as an economic development incentive to the government entity within thirty days of the final determination. For the purposes of this subsection:
   1. 1.       “Economic development incentive” means any grant, loan or performance-based incentive from any government entity that is awarded after September 30, 2008. Economic development incentive does not include any tax provision under title xx or xx.
   2. 2.       “Government entity” means this state and any political subdivision of this state that receives and uses tax revenues.
3. C.      Every three months the attorney general shall request from the IRS a list of employers from this state that are registered with the tax-verify program. On receipt of the list of employers, the attorney general shall make the list available on the attorney general’s we3bsite.
4. D.      A VIOLATION OF SUBSECTION A IS A CLASS 3 MISDEMEANOR.

 

Sec. 8. Section xx-xxxx, Arizona Revised Statutes, is amended to read:

xx-xxxx. Removal and immobilization or impoundment of vehicle

 

 

1. A.      A peace officer shall cause the removal and either immobilization or impoundment of a vehicle if the peace officer determines that a person is driving the vehicle while any of the following applies:
   1. 1.       The person’s driving privilege is suspended or revoked for any reason.
   2. 2.       The person  has not ever been issued a valid driver license or permit by this state and the person does not produce evidence of ever having a valid driver license or permit issued by another jurisdiction. This paragraph does not apply to the operation of an implement of husbandry.
   3. 3.       The person is subject to an ignition interlock device requirement pursuant to chapter x of this title and the person is operating a vehicle without a functioning certified ignition interlock device. This paragraph does not apply to a person operating an employer’s vehicle or the operation of a vehicle due to a substantial emergency as defined in section xx-xxxx.
   4. 4.       THE PERSON IS TRANSPORTING, MOVING, CONCEALING, HARBORING OR SHIELDING OR ATTEMPTING TO TRANSPORT, MOVE, CONCEAL, HARBOR OR SHIELD A TAX CHEATER IN THIS STATE IN A VEHICLE IF THE PERSON KNOWS OR RECKLESSLY DISREGAREDS THE FACT THAT THE TAX CHEATER HAS VIOLATED UNITED STATE TAX LAWS.

[NOTE: The remainder of Sec. 8 lists vehicle offenses that would be listed in many unrelated statutes relating to vehicle regulations. The remainder of Sec 8 is therefore not included.]

 

Sec. 9. Severability, implementation and construction

1. A.      If a provision of this act or its application to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of the act that can be given effect without the invalid provision or application, and to this end the provisions of this act are severable.
2. B.      The terms of this act regarding the payment of federal taxes shall be construed to have the meanings given to them under federal tax law.
3. C.      This act shall be implemented in a manner consistent with federal laws regulating taxes, protecting the civil rights of all persons and respecting the privileges and immunities of United States citizens.

 

Sec. 10  Short Title

This act may be cited as the “Support an Honest, Tax-Paying Citizenry Act”

 

 

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