[§231-86]  Violent interference with
a tax official.  Any person who interferes, hinders, obstructs, prevents,
or impedes any investigator or employee of the department with violence or
threat of violence, shall be guilty of a class C felony and, upon conviction,
shall be subject to one or any combination of the following:



(1)  A fine of not more than $4,000;



(2)  Imprisonment for not more than three years; or



(3)  Probation;



provided that a corporation shall be fined not less
than $10,000.



This section shall be construed in accordance
with regulations and judicial interpretations given to similar provisions of
the Internal Revenue Code. [L 2009, c 134, pt of §2]