42-3154. Failure or refusal to permit
examination of records; classification; additional civil and
criminal penalties


A. It is unlawful for any person to knowingly fail or refuse to permit any lawful
examination of any book, paper, account, record or other memoranda by the department or
any of its authorized agents or employees. A person violating this section is guilty of
a class 2 misdemeanor.


B. In addition to the penalties prescribed by this section the civil and criminal
penalties prescribed by sections 42-1125 and 42-1127 apply to violations of this chapter.