American Samoa § 30.0312 - Books of account

§ 30.0312. Books of account

(a) Every foreign corporation duly authorized to transact business in American Samoa must keep at its principal place of business in American Samoa correct books of account of all its business and transactions in American Samoa and of its business, its transactions, and its commerce between American Samoa and the United States, its territories, or possessions, and any foreign country. Every such foreign corporation is subject to the right of the government of American Samoa through its agents designated by the Governor or any person who must be a stock holder of record of any such foreign corporation to inspect such books of account and to make extracts therefrom. (b) The intentional keeping of false books of account is a misdemeanor on the part of any of-ficer, agent, or employee of the corporation guilty thereof, as of anyone whose duty it is to see that the books of account are correctly kept.