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REFERENCE TITLE: luxury tax; record inspection; penalty |
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State of Arizona Senate Fifty-sixth Legislature Second Regular Session 2024
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SB 1661 |
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Introduced by Senator Gowan
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An Act
amending section 42-3154, Arizona Revised Statutes; relating to luxury privilege tax.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 42-3154, Arizona Revised Statutes, is amended to read:
42-3154. Failure or refusal to permit examination of records; violation; classification; civil penalty
A. It is unlawful for any person to knowingly fail or refuse to permit allow any lawful examination of any book, paper, account, record or other memoranda by the department or any of its authorized agents or employees.
B. A person violating who violates this section is guilty of a class 2 misdemeanor and is subject to a civil penalty of not more than $500.
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.