Glasgow City May Examine Books; Compliance Required ordinance (§ 605.100)

The Mayor of Glasgow, Missouri, and his/her assistants, and any public accountant or accountants selected by the Mayor, shall have the right at all reasonable times during business hours to make such examination and inspection of the books, documents, contracts, records and vouchers of such licensee, including duplicates of sales tax reports to the State of Missouri, as may be necessary to determine the correctness of any report filed by licensee hereunder, or the amount of tax due if no report was filed. It shall be unlawful for any licensee, or any agent or employee of a licensee, to refuse permission to the Mayor, his/her assistants or the accountants of the City to inspect the books, documents, accounts, contracts, records and vouchers of the licensee, including duplicates of sales tax reports to the State of Missouri, and it shall be unlawful for any licensee, or any agent or employee of a licensee, to hinder or obstruct in any manner said Mayor, his/her assistants, or the accountants of the City, in any such inspection and any licensee or agent or employee of such licensee so doing shall be deemed guilty of an ordinance violation and, upon conviction therefor, shall be punished as hereinafter provided.