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



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