(1) Terms defined in Sections 76-1-101.5 and 76-8-101 apply to this section.
(2) An actor commits denying a tax assessor or tax or license fee collector access to a building or place of employment if the actor refuses to give the assessor or collector access to the building or place of employment when access is requested by the assessor or collector.
(3) A violation of Subsection (2) is a class B misdemeanor.