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11 GCA § 71112

Interference with a Tax Official

Guam Code AnnotatedTitle 11 — Finance and Taxation
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It shall be unlawful for any person to intentionally interfere with, hinder, obstruct, prevent, or impede any investigator, auditor, collector, or other employee of the Department from obtaining license information, books, records, articles, or items of business transacted, or other information or property rightfully entitled the Department. Any person who violates this Section shall be subject to a fine of not more than Two Thousand Dollars ($2,000). It shall be an absolute defense to the fine under this Section that the person acted with good cause.

Reconstructed from the Guam Code Annotated. For the authoritative version, see the official PDF.