Amend Amendment No. 32 by Smithee to CSHB 3928 (page 62 of the 
amendment packet) on page 1, by striking lines 10-20 and 
substituting the following:

reimbursement of the tax under this chapter is liable to the state 
for the entire amount of the fee, charge, reimbursement, or other 
item collected plus any accrued penalties and interest on the 
amount collected and that amount shall be credited toward the 
person's tax liability under this chapter.