42-3151. Inspection of records and stocks of luxuries A. All books, papers, invoices and records of any wholesaler, distributor or retailer whether or not required under this chapter to be kept, showing sales, receipts and purchases of luxuries, shall be open for inspection by the department as follows: 1. Except as provided in paragraph 2 […]
42-3152. Personal liability for tax, increases, interest, penalties and collection charges A. Every tax and all increases, interest and penalties imposed by this article, from the time they are due and payable, become a personal debt of the taxpayer to this state. B. A person who fails to remit any additional charge made to cover […]
42-3153. Remedies for collection A. Every tax and all increases, interest and penalties imposed by this article may be collected by action in tax court instituted in the name of this state by the attorney general upon request of the department. This remedy is in addition to existing remedies or those provided by law. B. […]
42-3154. Failure or refusal to permit examination of records; classification; additional civil and criminal penalties 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 […]
