§11-14-18. Penalty for refusal to permit inspection.

Any person who refuses to permit the inspection authorized by section seventeen-a of this article is guilty of a violation of the rules of the State Tax Division and shall pay a civil penalty of $5,000, in addition to any other penalty imposed in this code.

Bill History For §11-14-18

1978 Regular Session
Senate Bill 371
1972 Regular Session
Senate Bill 113
1931 Regular Session
House Bill 1