§ 106‑9.2. Records and reports required ofpersons paying fees or taxes to Commissioner or Department; examination ofrecords; determination of amount due by Commissioner in case of noncompliance.
(a) Every person paying fees or taxes to the Commissioner ofAgriculture or to the Department of Agriculture and Consumer Services under theprovisions of this Chapter shall keep such records as the Commissioner mayprescribe to indicate accurately the fees or taxes due to the Commissioner orDepartment, and such records shall be preserved for a period of three years,and shall at all times during the business hours of the day be subject toinspection by the Commissioner or his deputies or such other agents as may beduly authorized by the Commissioner. Any person failing to comply with orviolating any of the provisions of this section shall be guilty of a Class 1misdemeanor.
(b) It shall be the duty of the Commissioner of Agriculture, bycompetent auditors, to have the books and records of every person paying feesor taxes to the Commissioner or Department examined at least once each year todetermine if such persons are keeping complete records as provided by thissection, and to determine if correct reports have been made to the Commissioneror Department covering the total amount of fees or taxes due by such persons.
(c) If any person shall fail, neglect or refuse to keep suchrecords or to make such reports or pay fees or taxes due as required, andwithin the time provided in this Chapter, the Commissioner shall immediatelyinform himself as best he may as to the matters and things required to be setforth in such records and reports, and from such information as he may be ableto obtain, determine and fix the amount of fees or taxes due the State fromsuch delinquent person for the period covering the delinquency. TheCommissioner shall proceed immediately to collect the fees or taxes due theState, including any penalties and interest thereon, in the manner provided inthis Article. (1963, c. 458;1993, c. 539, s. 736; 1994, Ex. Sess., c. 24, s. 14(c); 1997‑261, s.109.)
§ 106‑9.2. Records and reports required ofpersons paying fees or taxes to Commissioner or Department; examination ofrecords; determination of amount due by Commissioner in case of noncompliance.
(a) Every person paying fees or taxes to the Commissioner ofAgriculture or to the Department of Agriculture and Consumer Services under theprovisions of this Chapter shall keep such records as the Commissioner mayprescribe to indicate accurately the fees or taxes due to the Commissioner orDepartment, and such records shall be preserved for a period of three years,and shall at all times during the business hours of the day be subject toinspection by the Commissioner or his deputies or such other agents as may beduly authorized by the Commissioner. Any person failing to comply with orviolating any of the provisions of this section shall be guilty of a Class 1misdemeanor.
(b) It shall be the duty of the Commissioner of Agriculture, bycompetent auditors, to have the books and records of every person paying feesor taxes to the Commissioner or Department examined at least once each year todetermine if such persons are keeping complete records as provided by thissection, and to determine if correct reports have been made to the Commissioneror Department covering the total amount of fees or taxes due by such persons.
(c) If any person shall fail, neglect or refuse to keep suchrecords or to make such reports or pay fees or taxes due as required, andwithin the time provided in this Chapter, the Commissioner shall immediatelyinform himself as best he may as to the matters and things required to be setforth in such records and reports, and from such information as he may be ableto obtain, determine and fix the amount of fees or taxes due the State fromsuch delinquent person for the period covering the delinquency. TheCommissioner shall proceed immediately to collect the fees or taxes due theState, including any penalties and interest thereon, in the manner provided inthis Article. (1963, c. 458;1993, c. 539, s. 736; 1994, Ex. Sess., c. 24, s. 14(c); 1997‑261, s.109.)
§ 106‑9.2. Records and reports required ofpersons paying fees or taxes to Commissioner or Department; examination ofrecords; determination of amount due by Commissioner in case of noncompliance.
(a) Every person paying fees or taxes to the Commissioner ofAgriculture or to the Department of Agriculture and Consumer Services under theprovisions of this Chapter shall keep such records as the Commissioner mayprescribe to indicate accurately the fees or taxes due to the Commissioner orDepartment, and such records shall be preserved for a period of three years,and shall at all times during the business hours of the day be subject toinspection by the Commissioner or his deputies or such other agents as may beduly authorized by the Commissioner. Any person failing to comply with orviolating any of the provisions of this section shall be guilty of a Class 1misdemeanor.
(b) It shall be the duty of the Commissioner of Agriculture, bycompetent auditors, to have the books and records of every person paying feesor taxes to the Commissioner or Department examined at least once each year todetermine if such persons are keeping complete records as provided by thissection, and to determine if correct reports have been made to the Commissioneror Department covering the total amount of fees or taxes due by such persons.
(c) If any person shall fail, neglect or refuse to keep suchrecords or to make such reports or pay fees or taxes due as required, andwithin the time provided in this Chapter, the Commissioner shall immediatelyinform himself as best he may as to the matters and things required to be setforth in such records and reports, and from such information as he may be ableto obtain, determine and fix the amount of fees or taxes due the State fromsuch delinquent person for the period covering the delinquency. TheCommissioner shall proceed immediately to collect the fees or taxes due theState, including any penalties and interest thereon, in the manner provided inthis Article. (1963, c. 458;1993, c. 539, s. 736; 1994, Ex. Sess., c. 24, s. 14(c); 1997‑261, s.109.)
