142.944. 1. The director and his agents or appointees are authorizedto audit and examine the records, books, papers, and equipment of anylicensee or other person selling, transporting, storing or using motor fuelin order to verify the completeness, truth and accuracy of any statement orreport and ascertain whether or not the tax imposed by this chapter hasbeen paid. Except in the case of a fraudulent report or neglect or failureto file a report, additional tax shall be assessed on the licensee withinthree years after the alleged erroneous report was filed.
2. Records shall be made available to the director during normalbusiness hours at the physical location of the person in this state, or atthe offices of the director within three business days after request if thelocation at which records are located is outside of this state.
3. The director, his agents or appointees, including federalgovernment employees and persons contracting with this state, may, uponshowing credentials, inspect and each fuel vendor, motor fuel transporteror bulk purchaser shall disclose, immediately upon request, any shippingpaper required by this chapter to be maintained at the physical locationwhere the request is made which may include any place motor fuel is storedor held for sale or transportation.
4. Any person who shall refuse to permit any inspection or auditauthorized by this chapter shall be subject to a civil penalty of fivethousand dollars in addition to any penalty imposed by any other provisionof this chapter.
5. Any person who refuses, for the purpose of evading tax, to allowan inspection shall, in addition to being liable for any other penaltiesimposed by this chapter, be guilty of a class A misdemeanor.
142.944. 1. The director and his agents or appointees are authorizedto audit and examine the records, books, papers, and equipment of anylicensee or other person selling, transporting, storing or using motor fuelin order to verify the completeness, truth and accuracy of any statement orreport and ascertain whether or not the tax imposed by this chapter hasbeen paid. Except in the case of a fraudulent report or neglect or failureto file a report, additional tax shall be assessed on the licensee withinthree years after the alleged erroneous report was filed.
2. Records shall be made available to the director during normalbusiness hours at the physical location of the person in this state, or atthe offices of the director within three business days after request if thelocation at which records are located is outside of this state.
3. The director, his agents or appointees, including federalgovernment employees and persons contracting with this state, may, uponshowing credentials, inspect and each fuel vendor, motor fuel transporteror bulk purchaser shall disclose, immediately upon request, any shippingpaper required by this chapter to be maintained at the physical locationwhere the request is made which may include any place motor fuel is storedor held for sale or transportation.
4. Any person who shall refuse to permit any inspection or auditauthorized by this chapter shall be subject to a civil penalty of fivethousand dollars in addition to any penalty imposed by any other provisionof this chapter.
5. Any person who refuses, for the purpose of evading tax, to allowan inspection shall, in addition to being liable for any other penaltiesimposed by this chapter, be guilty of a class A misdemeanor.
142.944. 1. The director and his agents or appointees are authorizedto audit and examine the records, books, papers, and equipment of anylicensee or other person selling, transporting, storing or using motor fuelin order to verify the completeness, truth and accuracy of any statement orreport and ascertain whether or not the tax imposed by this chapter hasbeen paid. Except in the case of a fraudulent report or neglect or failureto file a report, additional tax shall be assessed on the licensee withinthree years after the alleged erroneous report was filed.
2. Records shall be made available to the director during normalbusiness hours at the physical location of the person in this state, or atthe offices of the director within three business days after request if thelocation at which records are located is outside of this state.
3. The director, his agents or appointees, including federalgovernment employees and persons contracting with this state, may, uponshowing credentials, inspect and each fuel vendor, motor fuel transporteror bulk purchaser shall disclose, immediately upon request, any shippingpaper required by this chapter to be maintained at the physical locationwhere the request is made which may include any place motor fuel is storedor held for sale or transportation.
4. Any person who shall refuse to permit any inspection or auditauthorized by this chapter shall be subject to a civil penalty of fivethousand dollars in addition to any penalty imposed by any other provisionof this chapter.
5. Any person who refuses, for the purpose of evading tax, to allowan inspection shall, in addition to being liable for any other penaltiesimposed by this chapter, be guilty of a class A misdemeanor.
