[§231-86]  Violent interference witha tax official.  Any person who interferes, hinders, obstructs, prevents,or impedes any investigator or employee of the department with violence orthreat 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 lessthan $10,000.

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