[§231-95]  Failure to keep adequatebooks and records.  It shall be unlawful for any person required undertitle 14 to keep books or records to fail to produce the books or records upondemand by the special enforcement section, or as soon thereafter as isreasonable under the circumstances.  Any person who violates this section shallbe subject to a fine not to exceed $1,000; provided that if the person is acash-based business, the fine shall not exceed $2,000. [L 2009, c 134, pt of §2]