Section 7205. Defense of good faith reliance on judicial decision

Latest version.

No action
  for a penalty or forfeiture may be brought for an act done in good faith
  and  pursuant  to  a construction given to a statute by a decision of an
  appellate court and adjudged lawful thereby, where  such  act  was  done
  prior to a reversal or the overruling of such decision.

                    
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