[231-86] Violent interference with a tax official. Any person who interferes, hinders, obstructs, prevents, or impedes any investigator or employee of the department with violence or threat of violence, shall be guilty of a class C felony and, upon conviction, shall be subject to one or any combination of the following:

(1) A fine of not more than $4,000;

(2) Imprisonment for not more than three years; or

(3) Probation;

provided that a corporation shall be fined not less than $10,000.

This section shall be construed in accordance with regulations and judicial interpretations given to similar provisions of the Internal Revenue Code. [L 2009, c 134, pt of 2, 13(3); am L 2013, c 58, 1]

 

 

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