Section 98-10 INTERROGATORIES TO BE ANSWERED BY APPLICANT.


A.  As one of the means of ascertaining the amount of any license  tax, the assessing official may propound interrogatories of an  applicant for a license under this chapter and may use such other evidence as he may procure.  Such interrogatories shall  be answered under oath.

B.   Any applicant refusing to answer an interrogatory under oath,  as required by Subsection A of this section shall be guilty of  a misdemeanor and, upon conviction thereof, be punished as provided in Chapter 1, Article II, Penalties, of this Code.