(a) A person commits a felony punishable by a fine of not less than one thousand dollars ($1,000.00) nor more than five thousand dollars ($5,000.00), imprisonment for not less than one (1) nor more than five (5) years, or both, if he: (i) Refuses to make a required return or exhibit to the director of the state department of audit; (ii) Refuses to give or obstructs access to information required by the director; (iii) Willfully hinders, obstructs or misleads the director in the execution of his duties; (iv) In any manner hinders the thorough examination the director is required to make by law.
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