[§231-86] Violent interference with a tax official. Any person who interferes, hinders, obstructs, prevents, or impedes any investigator or employee of the department with violence or threat of violence, shall be guilty of a class C felony and, upon conviction, shall be subject to one or any combination of the following:
(1) A fine of not more than $4,000;
(2) Imprisonment for not more than three years; or
(3) Probation;
provided that a corporation shall be fined not less than $10,000.
This section shall be construed in accordance with regulations and judicial interpretations given to similar provisions of the Internal Revenue Code. [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1]
Section: Previous 231-69 231-70 231-81 231-82 231-83 231-84 231-85 231-86 231-91 231-92 231-93 231-94 231-95 231-96 231-97 NextLast modified: October 27, 2016