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A public reference institution of the State of North Carolina's law

PUBLISHED

N.C.G.S. § 143-749

Obstruction of audit.

Effective date
2026-08-08
Last verified
2026-08-09
Source
official source
Revision history
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It shall be a Class 2 misdemeanor for any officer, employee, or agent of a State agency subject to the provisions of this Article to willfully make or cause to be made to a State agency internal auditor or the internal auditor's designated representatives any false, misleading, or unfounded report for the purpose of interfering with the performance of any audit, special review, or investigation or to hinder or obstruct the State agency internal auditor or the internal auditor's designated representatives in the performance of their duties. (2013-406, s. 1.)

Reviewed 2026-08-09 · source_verified