AZ SB1661

Amends Arizona Revised Statutes section 42-3154 regarding failure or refusal to permit examination of records by the Department of Revenue.

Changes the language from "permit" to "allow" in describing examination of books, papers, accounts, records, or memoranda by the department or its authorized agents.

Establishes that violators are guilty of a class 2 misdemeanor and are subject to a civil penalty of not more than $500.

Removes the provision that civil and criminal penalties prescribed by sections 42-1125 and 42-1127 apply to violations of the chapter.