{"data":{"id":"us-ct/conn.-gen.-stat.-12-426a","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-426a","heading":"Penalty for failure to produce books, papers or records or to file information report.","body":"If the commissioner provides written notice to a person specifying a deadline by which such person is required to produce books, papers or records for examination or investigation under subdivision (4) of section 12-426 or file an information report under subdivision (5) of said section, and such person fails to comply by such deadline, the commissioner may impose on such person a civil penalty of five hundred dollars per violation. Each distinct violation of said subdivision (4) or (5) shall be a separate offense and, in the case of a continued violation, each day thereof shall be deemed a separate offense. Any penalty imposed under the provisions of this subsection may be collected under the provisions of section 12-35.","path":["TITLE 12. TAXATION","CHAPTER 219*. SALES AND USE TAXES"],"source_url":"https://www.cga.ct.gov/current/pub/chap_219.htm#sec_12-426a","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:06:59Z","sha256":"7bd0f7523f58f5c4cb68bc53f2655e98d22a3dea717b4aa5f59b8a254ac643e9","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-426","next":"us-ct/conn.-gen.-stat.-12-427"},"notice":"GroundRules: Original legal text. Not legal advice."}