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.
N.C. Gen. Stat. § 105-113.30
Records and reports
Known as the Tobacco Products Tax Act
The act spans §§ 105–105 (53 sections).
1969, c. 1075, s. 2; 1973, c. 476, s. 193.
Official source: North Carolina General Assembly. Reproduced from public-domain North Carolina statutes; confirm against the official source for the current text. Not legal advice.