Obstructing or misleading auditor - Penalty

N.D. Cent. Code § 54-10-23
in effect
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54-10-23. Obstructing or misleading auditor - Penalty Every person who, when required to do so, shall refuse or neglect to make any return or exhibit, or to make or give any information required by the auditor, or who willfully shall obstruct or mislead the auditor in the execution of the auditor's duties, or who in any manner shall hinder a thorough examination by the auditor, is guilty of a class C felony.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t54c10.pdf#nameddest=54-10-23Fetched: 10/16/2026

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N.D. Cent. Code § 54-10-23 — Obstructing or misleading auditor - Penalty | North Dakota Century Code (Aug. 2026 snapshot) | Corpus