Section 427:30 Refusal to Answer; False Statements. - New Hampshire Statutes

   I. Any person, firm, or corporation that shall neglect or refuse:
      (a) To attend and testify or to answer any lawful inquiry, or
      (b) To produce documentary evidence, if in his or its power to do so, in obedience to the subpoena or lawful requirement of the commissioner shall be guilty of a misdemeanor if a natural person, or guilty of a felony if any other person.
   II. Any person, firm, or corporation shall be guilty of a class B felony that shall willfully:
      (a) Make or cause to be made any false entry or statement of fact in any report required to be made under this subdivision;
      (b) Make or cause to be made any false entry in any account, record, or memorandum kept by any person, firm, or corporation subject to this subdivision;
      (c) Neglect or fail to make, or to cause to be made, full, true and correct entries in such accounts, records, or memoranda of all facts and transactions appertaining to the business of such person, firm, or corporation;
      (d) Remove out of the jurisdiction of this state;
      (e) Mutilate, alter, or by any other means falsify any documentary evidence of any such person, firm, or corporation; or
      (f) Refuse to submit to the commissioner or to any of his authorized agents, for the purpose of inspection and taking copies, any documentary evidence of any such person, firm, or corporation in his possession or within his control.
   III. If any person, firm, or corporation required by this subdivision to file any annual or special report shall fail so to do within the time fixed by the commissioner for filing the same, and such failure shall continue for 30 days after notice of such default, such person, firm, or corporation shall forfeit to this state the sum of $100 for each and every day of the continuance of such failure, which forfeiture shall be payable to the treasury of this state, and shall be recoverable in a civil suit in the name of the state brought in the superior court for the county where the person, firm, or corporation has his or its principal office or in the superior court for the county in which he or it shall do business.
   IV. It shall be the duty of the various county attorneys, under the direction of the attorney general of this state, to prosecute for the recovery of such forfeitures. The costs and expenses of such prosecution shall be paid out of the appropriation for the expenses of the courts of this state.
   V. Any officer or employee of this state who shall make public any information obtained by the commissioner without his authority, unless directed by a court, shall be guilty of a misdemeanor.

Source. 1985, 72:1, eff. July 1, 1985.