Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-5025
Failure or refusal to permit examination of records; classification
Official textazleg.gov
42-5025 . Failure or refusal to permit examination of records; classification A. It is unlawful for any person to knowingly fail or refuse to permit any lawful examination of any book, paper, account, record or other memoranda by the department or any of its authorized agents or employees. A person violating this section is guilty of a class 2 misdemeanor. B. In addition to the penalties prescribed by this section the civil and criminal penalties prescribed by sections 42-1125 and 42-1127 apply to violations of this chapter.
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In this chapter (40 sections)
- 42-5007 · Taxpayer security; out of state prime contractors; definition
- 42-5008 · Levy of tax; purposes; distribution
- 42-5008.1 · Liability for amounts equal to retail transaction privilege…
- 42-5009 · Certificates establishing deductions; liability for making…
- 42-5010 · Rates; distribution base
- 42-5010.1 · Transaction privilege tax; additional rate increment
- 42-5011 · Conditional sales
- 42-5012 · Sales between affiliated persons
- 42-5013 · Partnerships
- 42-5014 · Return and payment of tax; estimated tax; extensions;…
- 42-5015 · Filing by electronic means
- 42-5016 · Credit for telecommunications service revenue reductions
- 42-5017 · Credit for accounting and reporting expenses; definition
- 42-5018 · Method of payment
- 42-5019 · Reporting sales made in more than one class
- 42-5020 · Persons engaged in more than one business
- 42-5021 · Payment of additional taxes after audit
- 42-5022 · Burden of proving sale not at retail
- 42-5023 · Presumption as to tax base
- 42-5024 · Personal liability for tax; remedies for collection
- 42-5025 · Failure or refusal to permit examination of records;…
- 42-5026 · Failure to file return; notice; hearing; levy of tax
- 42-5027 · Enjoining defaulting taxpayer from continuing in business
- 42-5028 · Failure to pay; personal liability
- 42-5029 · Remission and distribution of monies; withholding; definition
- 42-5029.1 · Qualifying Indian tribe; report; accounting procedures;…
- 42-5029.2 · Distribution of revenues for education; definitions
- 42-5030 · Transfers to the Arizona convention center development fund;…
- 42-5030.1 · Distribution of revenues for school facilities
- 42-5031 · Distribution of multipurpose facility revenues to district
- 42-5031.1 · Distribution of revenues for Indian tribal postsecondary…
- 42-5032 · Distribution of bridge construction and highway improvement…
- 42-5032.1 · Distribution of revenues for tourism and sports authority
- 42-5032.2 · Distribution of revenues for city, town or county…
- 42-5032.3 · Distribution of revenues for county stadium district;…
- 42-5033 · Special census
- 42-5033.1 · Use of population estimates for state shared revenues
- 42-5034 · Determination of place of business for distribution of tax…
- 42-5034.1 · Mobile telecommunications services; definitions
- 42-5035 · Use of share of tax monies by counties; inclusion of estimate…