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Current as of January 01, 2023 | Updated by Findlaw Staff
It shall be unlawful for any person who is required under the provisions of this Article to keep records or make reports, to fail to keep such records, refuse to keep such reports, make false entries in such records, fail to produce such records for inspection by the Secretary or his duly authorized agents, fail to file a report, or make a false or fraudulent report or statement.
Cite this article: FindLaw.com - North Carolina General Statutes Chapter 105. Taxation § 105-113.30. Records and reports - last updated January 01, 2023 | https://codes.findlaw.com/nc/chapter-105-taxation/nc-gen-st-sect-105-113-30/
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