11 Guam Code Ann. § 30104
Current as of: 2023 | Check for updates
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Attorney's Note
Under the Guam Code, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| misdemeanor | up to 1 year | up to $1,000 |
Terms Used In 11 Guam Code Ann. § 30104
- Conviction: A judgement of guilt against a criminal defendant.
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
Every taxpayer shall keep, in the English language, in Guam, and preserve for a period of five (5) years, suitable records of gross proceeds of sales and gross income, and such other books, records of accounts, registers of occupants, cash register tapes, and invoices as may be required by the Commissioner, and all such books, records, and invoices shall be open for examination at any time by the Commissioner or his duly designated representative. Any person violating this Section shall be guilty of a misdemeanor; and any director, president, secretary, or treasurer of a corporation who permits, aids, or abets the corporation to violate this Section shall likewise be guilty of a misdemeanor. On conviction thereof by a court of competent jurisdiction, any license issued for the operation of such business shall be suspended upon such conviction for at least the period of any imprisonment imposed therefor plus six (6) months, and if no imprisonment is ordered, for a period of at least six (6) months.
SOURCE: GC § 19652, as enacted by P.L. 10-166:1 (July 29, 1970). Amended by P.L. 13-187:137. Codified as 11 Guam Code Ann. § 30104.