18 Guam Code Ann. § 14103
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 |
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misdemeanor | up to 1 year | up to $1,000 |
The Director of Revenue & Taxation shall administer the provisions of this Chapter and upon a finding of noncompliance thereof by any organization required to file and publish such statement, he shall revoke any license or charter issued to such organization by the Government of Guam and shall revoke the tax exempt status of such organization; provided, however, that such action or actions may be taken by the Director only after a public hearing pursuant to the provisions of the Administrative Adjudication Law [5 Guam Code Ann. Chapter 6]. In addition, any officer of an organization required to publish its financial statement under the provisions of this Chapter who either intentionally fails to publish such or intentionally falsifies the information therein shall be guilty of a misdemeanor.
SOURCE: CC § 651.3 added by P.L. 9-160; amended by P.L. 13-187:6.
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18 Guam Code Ann. BUSINESS STRUCTURE & FUNCTION
CH. 14 PUBLICATION OF FINANCIAL INFORMATION BY NONPROFIT ORGANIZATIONS
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