Indiana Code — Title 6 (Taxation)

IC 6-1.1-37-6

Class A misdemeanors related to property tax matters

Official textiga.in.govlast amended 2009

Sec. 6. A person who recklessly, knowingly, or intentionally:

# (1)

disobeys a subpoena, or a subpoena duces tecum, issued under the general assessment provisions of this article;

# (2)

refuses to give evidence when directed to do so by an individual or board authorized under the general assessment provisions of this article to require the evidence;

# (3)

fails to file a personal property return required under IC 6-1.1-3;

# (4)

fails to subscribe to an oath or certificate required under the general assessment provisions of this article;

# (5)

temporarily converts property which is taxable under this article into property not taxable to evade the payment of taxes on the converted property; or

# (6)

fails to file an information return required by the department of local government finance under IC 6-1.1-4-42;
commits a Class A misdemeanor.
[Pre-1975 Property Tax Recodification Citation: 6-1-32-4.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.610;
P.L.182-2009(ss), SEC.173.

Amendment history

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.610; P.L.182-2009(ss), SEC.173.

Source: view the official text

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