[§346E-9]  Records to be kept; examination;penalties.  (a)  Every operator shall keep, in the English language, withinthe State, and preserve for a period of three years, suitable records relatingto nursing facility income taxed under this chapter, and such other books,records of account, and invoices as may be required by the department.  Allsuch books, records, and invoices shall be open for examination at any time bythe department or the department of taxation, or the authorized representativethereof.  For the purposes of determining the amount of taxes due under thischapter, every operator shall keep its books and records of account on theaccrual basis.

(b)  Any operator violating this section shallbe guilty of a misdemeanor; and any officer, director, president, secretary, ortreasurer of a corporation who permits, aids, or abets the corporation toviolate this section shall likewise be guilty of a misdemeanor.  The penaltyfor this misdemeanor shall be that prescribed by section 231-34 for individuals,corporations, or officers of corporations, as the case may be, for violation ofthat section. [L 1993, c 315, pt of §1; am L 1994, c 230, pt of §1]