Violent interference with a tax official

Any person who interferes, hinders, obstructs, prevents, or impedes any investigator or employee of the department with violence or threat of violence, shall be guilty of a class C felony and, upon conviction, shall be subject to one or any combination of the following:

     (1)  A fine of not more than $4,000;

     (2)  Imprisonment for not more than three years; or

     (3)  Probation;

provided that a corporation shall be fined not less than $10,000.

     This section shall be construed in accordance with regulations and judicial interpretations given to similar provisions of the Internal Revenue Code. [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1]