11 GCA § 71108: Failure to Keep Adequate Books and Records.

It shall be unlawful for any person required under Title 11, Guam Code Annotated, to keep books or records to fail to produce the books or records upon demand by the Regulatory Division, or as soon thereafter as is reasonable under the circumstances. Any person who violates this Section shall be subject to a fine not to exceed One Thousand Dollars ($1,000); provided, that if the person is a cash-based business, the fine shall not exceed Two Thousand Dollars ($2,000).