2013 Arizona Revised Statutes
Title 42 - Taxation
§ 42-3154 Failure or refusal to permit examination of records; classification; additional civil and criminal penalties


AZ Rev Stat § 42-3154 (through 1st Reg Sess 51st Leg. 2013) What's This?

42-3154. Failure or refusal to permit examination of records; classification; additional civil and criminal penalties

A. It is unlawful for any person to knowingly fail or refuse to permit any lawful examination of any book, paper, account, record or other memoranda by the department or any of its authorized agents or employees. A person violating this section is guilty of a class 2 misdemeanor.

B. In addition to the penalties prescribed by this section the civil and criminal penalties prescribed by sections 42-1125 and 42-1127 apply to violations of this chapter.

Disclaimer: These codes may not be the most recent version. Arizona may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.