§231-100 Interference with a tax official. It is unlawful for any person to intentionally interfere with, hinder, obstruct, prevent, or impede any investigator, auditor, collector, or other employee of the department from obtaining license information, books, records, articles, or items of business transacted, or other information or property rightfully entitled the department. Any person who […]
§231-91 Citations for violations; deposits. (a) The special enforcement section may issue cease and desist citations to any person if the special enforcement section has cause to believe the person has violated, is violating, or is about to violate any provision of title 14 or administrative rule adopted thereunder. A cease and desist citation may […]
§231-92 Cash-based businesses; injunction. The special enforcement section, with the director of taxation’s approval, may bring civil actions in the circuit court where the cash-based business is located to enjoin any unlawful act under title 14, including any administrative rule adopted thereunder, by a cash-based business. To the extent provided by statute, the special enforcement […]
§231-93 Cash-based business; defined. For purposes of sections 231-91 to 231-100, “cash-based business” means any person who operates a business, including for-profit or not-for-profit, where transactions in goods or services are exchanged substantially for cash and where the business is found, based upon reasonable cause including observation or evidence, to have met one of the […]
§231-94 Failure to produce license upon demand. Every person required to be licensed or permitted under title 14, whether or not so licensed or permitted, shall be required to produce the license or permit upon demand by the special enforcement section. Failure to produce the license or permit upon demand shall be unlawful. Any person […]
§231-95 Failure to keep adequate books and records. It shall be unlawful for any person required under title 14 to keep books or records to fail to produce the books or records upon demand by the special enforcement section, or as soon thereafter as is reasonable under the circumstances. Any person who violates this section […]
§231-96 Failure to record transaction. (a) It shall be unlawful for any person doing business under chapter 237, other than casual sales, to conduct any transaction in cash and fail to: (1) Offer a receipt or other record of the transaction; and (2) Maintain a contemporaneously generated record of all business transactions conducted each day, […]
§231-97 REPEALED. L 2011, c 102, §2.
§231-98 Tax avoidance price fixing. It shall be unlawful for any person to sell, offer to sell, or otherwise convey more than one price for any business to be transacted when the lower price is offered if the transaction is paid for in cash. It shall not be an offense under this section if a […]
§231-99 Possession of currency for tax avoidance purposes. It shall be unlawful for any person engaged in business in this State to possess currency in the form of coin or note, where the possession is for tax avoidance purposes. It shall be the department’s burden to establish that currency is possessed for tax avoidance purposes; […]
