TITLE V
TAXATION

CHAPTER 72-B
EXCAVATION TAX

Section 72-B:17

    72-B:17 Enforcement. –
I. The department shall administer and enforce this chapter, be responsible for educating municipal officials regarding the chapter, and have enforcement authority in regard to the proper filing of the intent to excavate form under RSA 72-B:8, authority to check on the volumes turned in on the report of excavated material form under RSA 72-B:9, the authority to issue cease and desist orders for violations under RSA 72-B, and the authority to rescind the intent to excavate form and certificate pursuant to RSA 72-B:8 of any excavation in violation of RSA 72-B. The department shall otherwise assist the towns, cities, and unincorporated places in the enforcement of this chapter. It is the intent of this section to authorize the commissioner and the commissioner's agents to have enforcement authority and the right to stop any excavation in violation of RSA 72-B and to report the same to local authorities. Any person failing to comply with a cease and desist order issued under this section shall be guilty of a misdemeanor.
II. The commissioner's agents responsible for the enforcement of this chapter have the authority to advise and assist municipalities in regard to RSA 155-E and RSA 485-A:17, may report potential violations of RSA 155-E and RSA 485-A:17 to local and state officials, and may enter upon any lands for which an intent to excavate or a certificate to operate has been issued pursuant to RSA 72-B. The commissioner's agents may enter upon any lands that they believe may have an excavation in violation of RSA 72-B for the purpose of collecting information that may be necessary to the purpose of this chapter, and no owner of such land shall refuse to admit the enforcement agents. The commissioner's agents may review any records in conjunction with any excavation in the state.

Source. 1997, 219:2. 1999, 301:17, eff. April 1, 1999.