The proposed bill SB1661 amends Arizona Revised Statutes section 42-3154 to impose a civil penalty of up to $500 on individuals who knowingly fail or refuse to allow the Arizona Department of Revenue (ADOR) to examine luxury privilege tax records. This new provision adds a civil penalty to the existing consequences of a class two misdemeanor for such violations, replacing the previous language that referenced additional civil and criminal penalties prescribed by other sections of the law.

In summary, the bill simplifies the penalties for non-compliance by establishing a specific civil penalty while removing references to other potential penalties. It also makes minor technical changes to the language regarding the examination of records by ADOR. The bill is set to take effect on the general effective date.

Statutes affected:
Introduced Version: 42-3154