Connecticut § 12-426a Penalty for failure to produce books, papers or records or to file information report.

Connecticut Statutes

§ 12-426a — Penalty for failure to produce books, papers or records or to file information report.

Connecticut·Title 12 Taxation·Ch. 219 Sales and Use Taxes

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.

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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.

Connecticut § 12-426a (Penalty for failure to produce books, papers or records or to file information report.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.