38-422. Failure of tax or revenue collector or disburser to permit inspection of books by attorney general or county attorney; classification An officer charged with the collection, receipt or disbursement of any revenue or tax of the state, or any political subdivision thereof, who upon demand knowingly fails or refuses to permit the attorney general or a county attorney to inspect his books, papers, receipts and records pertaining to his office, is guilty of a class 2 misdemeanor.
Arizona Legal Code