Failure to pay tax or to deliver, keep and preserve records and accounts, or to allow examination and inspection; penalty (§ 4.1-331)

§ 4.1-331 – Failure to pay tax or to deliver, keep and preserve records and accounts, or to allow examination and inspection; penalty

No licensee shall fail or refuse to (i) pay any tax provided for in § 4.1-234 or § 4.1-236; (ii) deliver, keep and preserve such records, invoices and accounts as are required by § 4.1-204 or Board regulation; or (iii) allow such records, invoices and accounts or his place of business to be examined and inspected in accordance with § 4.1-204. Any person convicted of a violation of this section shall be guilty of a Class 1 misdemeanor.