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Code · North Carolina · Chapter 105 — Taxation

§ 105-113.30. Records and reports.

83 words·~1 min read·/nc/chapter-105/105-113-30

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§ 105-113.30. Records and reports.
It shall be unlawful for any person who is required under the provisions of this Article to keep records or make reports, to fail to keep such records, refuse to keep such reports, make false entries in such records, fail to produce such records for inspection by the Secretary or his duly authorized agents, fail to file a report, or make a false or fraudulent report or statement. (1969, c. 1075, s. 2; 1973, c. 476, s. 193.)
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