Section 10-39-50 - Access to taxpayer's records--Violation as misdemeanor.
10-39-50. Access to taxpayer's records--Violation as misdemeanor. Any person owning a precious metal mine or severing precious metals shall, on demand by the secretary of revenue and regulation, make available all books, records, inventories, correspondence, and memoranda relating to the severing of precious metals. Any person violating the provisions of this section is guilty of a Class 2 misdemeanor.
Source: SL 1981, ch 95, § 9; SL 2003, ch 272, § 82.