§ 68-407 — Regulations - Punishment for prohibited practices or

hindering inspection. It shall be provided by regulations of the Tax Commission the methods of breaking packages, forms and kinds of containers that shall be employed by persons subject to the tax levied by this article which will make possible the enforcement of payment by inspection; and any such person engaging in or permitting such practices as are prohibited by this article, or in any other practice which makes it difficult to enforce the provisions of this article by inspection, and any person or agent thereof who shall upon demand of any officer or agent of the Tax Commission refuse to allow full inspection of the premises or any part thereof, or who shall hinder or in anywise delay or prevent such inspection when demand is made therefor, shall be guilty of a misdemeanor and shall, upon conviction, be fined not more than Two Thousand Dollars ($2,000.00) for each offense, or imprisonment in the county jail for a period not exceeding sixty (60) days or both.

Legislative History

Added by Laws 1965, c. 238, § 2. Amended by Laws 2021, c. 385, § 14, eff. July 1, 2021.