[§231-96]  Failure to record
transaction by receipt.  It shall be unlawful to conduct more than ten
taxable business transactions per day in cash and fail to provide a receipt or
other record of the transaction when the means for issuing a receipt or recording
the transaction are available.  Each day a person is in violation of this
section shall be treated as a separate violation.  Any person who violates this
section shall be subject to a fine not to exceed $1,000; provided that if the
person is a cash-based business, the fine shall not exceed $2,000. [L 2009, c
134, pt of §2]