11 GCA § 71109: Failure to Record Transaction by Receipt.

It shall be unlawful to conduct more than ten (10) taxable business transactions per day in cash, and fail to provide a receipt or other record of the transaction when the means for issuing a receipt or recording the transaction are available. Each day a person is in violation of this Section shall be treated as a separate violation. 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).