61 Pa. Code § 71.11 — Examination of records, equipment and premises

(a) Dealers shall provide the Department and its authorized agents the means, facilities and opportunity to examine the dealers’ books, records, cigarette inventory, premises and equipment to determine compliance with the act and code. (b) A person who prevents or hinders the Department or designated agent from examining the items stated in subsection (a) shall be subject to a $100 fine for the first offense, a $200 fine for the second offense and a $300 fine for the third and any further offense. Authority The provisions of this § 71.11 issued under section 6 of the Fiscal Code (72 P. S. § 6); section 1291 of the Tax Reform Code of 1971 (72 P. S. § 8291); and sections 209-A, 214-A, 215-A and 227-A of the act of April 9, 1929 (P. L. 343, No. 176) (72 P. S. § § 209-A, 214-A, 215-A and 227-A). Source The provisions of this § 71.11 adopted February 13, 1998, effective February 14, 1998, 28 Pa.B. 979. No part of the information on this site may be reproduced for profit or sold for profit. This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.