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

Arizona Statutes

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

Arizona § 42-3154

Title 42Arizona Revised Statutes

Ch. 3LUXURY PRIVILEGE TAX

Art. 4Enforcement

This text of Arizona § 42-3154 (Failure or refusal to permit examination of records; classification; additional civil and criminal penalties) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 42-3154 (2026).

Text

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.

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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.