Chapter 98 BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSING.

Section 98-9 REFUSAL TO PERMIT RECORD EXAMINATION, FAILURE TO PRODUCE RECORDS; REFUSAL TO PERMIT AUDIT.

A.  Any person who shall refuse to permit the assessing official or  his authorized agent to examine and audit his or its records,  books and papers pertaining to the gross receipts of such person shall be guilty of a misdemeanor and, upon conviction thereof, be punished as provided in Chapter 1, Article II, Penalties, of this Code.

(Ord. No. 9-85 Amended (former “Tax Based on Estimated Gross Receipts for Businesses Begun after January 1”) 9-30-85-Effective 7-1-86)

(Ord. No. 13-96 Amended 12-16-96-Effective Upon Passage)

B.  Any person who shall fail to appear before the proper enforcement officer of the town and produce his records, books and papers pertinent to license tax assessments, when duly summoned, or shall refuse to permit such proper enforcement officer to make or cause to be made such other and further investigation and audit of such books and papers shall be guilty of a misdemeanor and, upon conviction thereof, be punished as provided in Chapter 1, Article II, Penalties, of this Code.

(Ord. No. 2-96 Amended Entire Section 2-12-96-Effective Upon Passage)