(a) Undue collection of the value-added tax.— Any merchant who withholds the value-added tax in excess of what is required in § 32222 of this title, shall be subject to a penalty of one hundred dollars ($100) for each receipt, invoice, voucher, or other proof of sale.(b) Failure to keep documents.—(1) Any merchant who fails to meet the requirements of § 32222 of this title shall be subject to a penalty of up to twenty thousand dollars ($20,000) for each violation.(2) Any merchant or buyer who fails to meet the requirements of § 32262 of this title shall be subject to a penalty not greater than five hundred dollars ($500) for each violation.(c) Any merchant or person who in any way refuses to have installed, either by the Secretary or his/her authorized representative, or to allow the use of a fiscal terminal, application, or other electronic medium, or who disconnects, removes, alters, destroys, modifies, manipulates, or intervenes with a fiscal terminal, application, or other electronic medium, or who in any way obstructs the inspections or oversight operations conducted by the Secretary or his/her authorized representative under the authority provided by §§ 32212(a)(3),

electronic medium, or who in any way obstructs the inspections or oversight operations conducted by the Secretary or his/her authorized representative under the authority provided by §§ 32212(a)(3), 33241(a)(2)(C) and 33241(a)(4) of this title, shall, in addition to any other penalty provided in this Code and any offense classified under this Code or the Penal Code, be imposed a penalty of up to twenty thousand dollars ($20,000) for each violation, unless it is due to a reasonable cause.(d) Any merchant or person who fails to comply with the notifications required by § 32201(a) of this title shall, in addition to any other penalty provided in this Code and any offense classified under this Code or the Penal Code, be imposed a penalty of up to twenty thousand dollars ($20,000) for each violation, unless it is due to a reasonable cause. History —Jan. 31, 2011, No. 1, added as § 6046.06 on Sept. 30, 2015, No. 159, § 33.