Records; inspection; falsification; offenses

Official textiga.in.govlast amended 2013

Sec. 8. (a) All records of a person that have collected or that should have collected gross retail taxes shall be kept open for examination at any reasonable time by the department or the department's authorized agents. A person that violates this subsection commits a Level 6 felony.

(b) A person that:

# (1)

makes false entries in a tax record; or

# (2)

keeps more than one (1) set of tax records;
with the intent to defraud the state or evade remittance of the tax imposed by this article commits a Level 6 felony.
As added by P.L.71-1993, SEC.12. Amended by P.L.158-2013, SEC.85.

Amendment history

As added by P.L.71-1993, SEC.12. Amended by P.L.158-2013, SEC.85.

Source: view the official text

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