[§231-99]  Possession of currency fortax avoidance purposes.  It shall be unlawful for any person engaged inbusiness in this State to possess currency in the form of coin or note, wherethe possession is for tax avoidance purposes.  It shall be the department'sburden to establish that currency is possessed for tax avoidance purposes;provided that circumstantial evidence may be used by the department in anyproceeding.  Any person who violates this section shall be subject to a finenot to exceed $2,000; provided that if the person is a cash-based business, thefine shall not exceed $3,000. [L 2009, c 134, pt of §2]