(1) Fail or refuse to fill out and return any forms required by the Public Utility Commission;
(2) Fail or refuse to answer any question therein propounded;
(3) Knowingly or willfully give a false answer to any such question or evade the answer to any such question where the fact inquired of is within the person’s knowledge;
(4) Upon proper demand, fail or refuse to exhibit to the commission or any person authorized to examine the same, any book, paper, account, record or memorandum of such public utility or telecommunications utility which is in possession or under the control of the person;
(5) Fail to properly use and keep a system of accounting or any part thereof, as prescribed by the commission; or
(6) Refuse to do any act or thing in connection with such system of accounting when so directed by the commission or authorized representative. [Formerly 757.180; 1973 c.776 §23; 1987 c.447 §83; 1995 c.733 §60]