Section 40-1-21
Access to books and records of revenue officers.
Any revenue officer of the state who refuses to allow the Department of Revenue, or the agents or deputies thereof, full and free access to all books and records belonging to or pertaining to his office shall be guilty of a misdemeanor and, on conviction, shall be fined not less than $10 nor more than $500.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §900.)