Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 42. Taxation |
Chapter 5. TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES |
Article 1. General Administrative Provisions |
Sec 42-5025. Failure or refusal to permit examination of records; classification
Latest version.
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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.