38-422. Failure of tax or revenue collector or
disburser to permit inspection of books by attorney general or
county attorney; classification


An officer charged with the collection, receipt or disbursement of any revenue or
tax of the state, or any political subdivision thereof, who upon demand knowingly fails
or refuses to permit the attorney general or a county attorney to inspect his books,
papers, receipts and records pertaining to his office, is guilty of a class 2
misdemeanor.