(a) Any person, or any member of any firm or association, or any official, agent, or employee of any corporation, who shall fail or refuse:
(1) to testify, or
(2) to produce any books, records, or papers which the Tax Commission shall require, or
(3) to permit the examination of the same, or
(4) to furnish any other evidence or information which the Tax Commission may require, or
(5) to answer any questions which may be put to him by the Tax Commission touching the business, property, assets, or effects of any such person, firm, association, or corporation, or the valuation thereof, or the income or profits therefrom, shall be guilty, upon conviction, of a misdemeanor and shall be punished by a fine of not more than Five Thousand Dollars ($5,000.00), or by imprisonment for not more than one (1) year in the county jail, or by both said fine and imprisonment.
(b) The venue of prosecutions arising pursuant to the provisions of this section shall be in the district court of either the county in which the person resides or maintains his place of business or in the county in which the hearing is held.
Amended by Laws 1984, c. 220, § 7, operative July 1, 1984.