If the commissioner provides written notice to a person specifying a deadline by which such person is required to produce books, papers or records for examination or investigation under subdivision (4) of section 12-426 or file an information report under subdivision (5) of said section, and such person fails to comply by such deadline, the commissioner may impose on such person a civil penalty of five hundred dollars per violation. Each distinct violation of said subdivision (4) or (5) shall be a separate offense and, in the case of a continued violation, each day thereof shall be deemed a separate offense. Any penalty imposed under the provisions of this subsection may be collected under the provisions of section 12-35 .
Conn. Gen. Stat. § 12-426a
Penalty for failure to produce books, papers or records or to file information report
Known as the Sales and Use Taxes Act
The act spans §§ 12–12 (73 sections).
(P.A. 17-147, S. 46.) History: P.A. 17-147 effective July 1, 2017.
Official source: Connecticut General Assembly. Reproduced from public-domain Connecticut statutes; confirm against the official source for the current text. Not legal advice.