Every person who shall refuse or neglect to obey any lawful direction of the state auditor, or the auditor's deputy or assistants; withhold any information, book, record, paper, or other thing called for by the auditor for the purpose of examination; willfully obstruct or mislead the auditor in the execution of duties; or swear falsely concerning any matter stated under oath, shall be guilty of a felony, the minimum penalty whereof shall be a fine of $3,000, or imprisonment in the Minnesota Correctional Facility-Stillwater for one year.
(3284) 1913 c 555 s 11; 1973 c 492 s 14; 1979 c 102 s 13; 1984 c 628 art 3 s 11; 1986 c 444
Structure Minnesota Statutes
Chapters 4 - 9 — Constitutional Offices And Duties
Section 6.02 — Deputies, Employees.
Section 6.46 — Transfer Of Powers Of Public Examiner To State Auditor.
Section 6.47 — Accounting And Budgeting Systems; Investigation, Forms.
Section 6.475 — City And Town Accounting System Software.
Section 6.481 — County Audits.
Section 6.49 — Cities Of First Class.
Section 6.495 — Examination Of Fire Relief Associations.
Section 6.496 — Volunteer Firefighter Relief Associations; State Board Of Investment Options.
Section 6.50 — Cities Of Second, Third, Or Fourth Class.
Section 6.51 — Other Political Subdivisions.
Section 6.515 — Audit Of Federal Money.
Section 6.52 — Testimonial Powers.
Section 6.53 — Refusal To Assist; Penalty.
Section 6.54 — Examination Of Political Subdivision Records; Petition.
Section 6.55 — Examination Of Records; Resolution Of Governing Body.
Section 6.551 — Examination Of Grantees And Contractors Of Political Subdivisions.
Section 6.552 — Audit Of County Or Municipal Hospitals And County Nursing Homes.
Section 6.56 — Cost Of Examination, Payment.
Section 6.57 — Cost Of Examination, Collection.
Section 6.581 — State Auditor Enterprise Fund.
Section 6.582 — Personnel Plan.
Section 6.59 — Claim Of State For Cost Of Examination, Contest.
Section 6.60 — State Auditor, Certification Of Amounts Due.
Section 6.61 — Subject To Prior Enactment Of Laws.
Section 6.62 — Postaudit; Tax Levy.
Section 6.64 — Cooperation With Public Accountants.
Section 6.65 — Minimum Procedures For Auditors, Prescribed.
Section 6.66 — Certain Practices Of Public Accountants Authorized.
Section 6.67 — Public Accountants; Report Of Possible Misconduct.
Section 6.68 — State Auditor May Assist Public Accountant In Audit.
Section 6.69 — Information Furnished Public Accountant By State Auditor.
Section 6.70 — Access To Reports.
Section 6.71 — Scope Of Auditor's Investigation.
Section 6.715 — Classification Of State Auditor's Data.
Section 6.72 — State Auditor; Report To Legislature On Volunteer Firefighters' Relief Associations.
Section 6.74 — Information Collected From Local Governments.
Section 6.745 — Summary Budget Data To State Auditor.
Section 6.755 — Reports To The Legislature.
Section 6.756 — Special Districts; Information Required To Be Filed With State Auditor; Audits.
Section 6.76 — Political Subdivision Expenditures For Lobbyists.
Section 6.78 — Best Practices Reviews.
Section 6.79 — State Mandates.
Section 6.80 — Rule And Law Waiver Requests.