28-5604. Reward for detecting violations The department may set up in its budget for the fiscal year an item from which a person, other than a state officer or employee, who directs the attention of the director to a person who has failed to file the required reports and has failed to pay taxes imposed by this article or section 28-8344 may be paid an amount that in the discretion of the department is deemed proper but that does not exceed ten per cent of the amount of the tax, penalty and interest ultimately collected from the person as a result of the information.
Arizona Legal Code