2019 Connecticut General Statutes
Title 12 - Taxation
Chapter 219 - Sales and Use Taxes
Section 12-426a - Penalty for failure to produce books, papers or records or to file information report.
If the commissioner provides written notice to a person specifying a deadline by which such person is required to produce books, papers or records for examination or investigation under subdivision (4) of section 12-426 or file an information report under subdivision (5) of said section, and such person fails to comply by such deadline, the commissioner may impose on such person a civil penalty of five hundred dollars per violation. Each distinct violation of said subdivision (4) or (5) shall be a separate offense and, in the case of a continued violation, each day thereof shall be deemed a separate offense. Any penalty imposed under the provisions of this subsection may be collected under the provisions of section 12-35.
(P.A. 17-147, S. 46.)
History: P.A. 17-147 effective July 1, 2017.
