(a) The comptroller, the commissioner of business affairs and consumer protection, or any person authorized by either the comptroller or commissioner may enter the premises of any wholesale or retail tobacco dealer for inspection and examination of property, inventory, books and records for the proper administration of this chapter and enforcement of the collection of the tax imposed. It is unlawful for any person to prevent, hinder or interfere with the comptroller or the commissioner of business affairs and consumer protection or their duly authorized deputy or representative in the discharge of his duties in the enforcement of this chapter.
(b) The penalty for violation of this section shall be as set forth in Section 4-64-900(b).
(Added Coun. J. 12-9-92, p. 25465; Amend Coun. J. 5-4-94, p. 49311; Amend Coun. J. 7-27-05, p. 53211, § 1; Amend Coun. J. 11-19-08, p. 47220, Art. V, § 5; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3; Amend Coun. J. 5-9-12, p. 27485, § 11; Amend Coun. J. 11-8-12, p. 38872, § 38; Amend Coun. J. 4-19-17, p. 48180, Art. IV, § 2)