(1) Terms defined in Sections 76-1-101.5 and 76-8-101 apply to this section.
(2) An actor commits refusing to give a tax assessor or tax or license fee collector a list of employees if the actor refuses to give the assessor or collector the name and residence of each individual in the actor's employ when requested by the assessor or collector.
(3) A violation of Subsection (2) is a class B misdemeanor.