{"data":{"id":"us-mi/mich.-comp.-laws-207.1134","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 207.1134","heading":"Refusal to allow inspection or audit.","body":"Sec. 134.\n\nA person who refuses to permit any inspection or audit authorized by this act is subject to a civil penalty of $5,000.00, in addition to any other penalty imposed by this act.\n\nA person who, for the purpose of evading tax, refuses to allow an inspection authorized by this act is guilty of a felony, in addition to any other penalty imposed by this act.","path":["MI Code","Chapter 207","Act Act-403-of-2000"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-207-1134","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"67c714629fc326bb3fc8095b2cd2d4d24533f6b68dbde394eb6243127262fdad","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-207.1133","next":"us-mi/mich.-comp.-laws-207.1136"},"notice":"GroundRules: Original legal text. Not legal advice."}