293.13 EXAMINATION OF BOOKS AND PAPERS; REFUSAL AS MISDEMEANOR.
All books, contracts, deeds, instruments, correspondence, and memoranda relating to, or
used in connection with, the conveyance of any real property, as set forth in section
293.01,
shall, upon request of the commissioner of revenue, be open to inspection or examination. Any
person who neglects or refuses, on request of the commissioner of revenue, access to the papers
and books aforesaid, shall be guilty of a misdemeanor; and, upon conviction thereof, shall be
punished therefor as provided by law.
History: (2394-103) Ex1937 c 91 s 13; 1973 c 582 s 3; 1986 c 444