[§231-97] Failure to record transaction by register. It shall be unlawful to conduct more than ten taxable business transactions per day in cash and fail to record the transaction in a cash register when the means for recording the transaction in a cash register are available. Each day a person is in violation of this section shall be treated as a separate violation. Any person who violates this section shall be subject to a fine not to exceed $1,000; provided that if the person is a cash-based business, the fine shall not exceed $2,000. [L 2009, c 134, pt of §2]