(a) Any person who engages (or the officer of a corporation engaged) in activities described in § 44-44-2(20) without the permit required by this chapter shall be guilty of a misdemeanor and shall, for each offense, be fined not more than one thousand dollars ($1,000), or be imprisoned for not more than one year, or punished by both a fine and imprisonment. Each day in which a person is so engaged shall constitute a separate offense.
(b) The superior court of this state shall have jurisdiction of restraining any person from engaging in activities described in § 44-44-2(20) without the proper permit as prescribed in this chapter. The tax administrator may institute proceedings to prevent and restrain violations of this chapter.
History of Section.
P.L. 1988, ch. 241, § 4.