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Indiana Code — Title 6 (Taxation)

IC 6-5.5-7-4

Failure to permit examination of books, records, or property;

Official textiga.in.govlast amended

refusal to testify or produce records
Sec. 4. A person who knowingly:

# (1)

fails to permit the examination of any book, paper, account, record, or other data by the department or its authorized agents;

# (2)

fails to permit the inspection or appraisal of any property by the department or its authorized agents; or

# (3)

refuses to offer testimony or produce a record;
required under this article commits a Level 6 felony.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.158-2013, SEC.91.

Amendment history

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.158-2013, SEC.91.

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Nearby sections (25 sections)
  1. 6-5.5-6-1 · Annual returns required
  2. 6-5.5-6-2 · Time for filing returns; extensions
  3. 6-5.5-6-3 · Quarterly estimated tax; quarterly payment by electronic…
  4. 6-5.5-6-4 · Payment of tax
  5. 6-5.5-6-5 · Certified copy of return
  6. 6-5.5-6-6 · Alteration or modification of return; notice; form; time;
  7. 6-5.5-6-7 · Forms; certification of truth of information
  8. 6-5.5-6-8 · Transfer of property; liability for tax
  9. 6-5.5-6-9 · Preservation of records; examination
  10. 6-5.5-7-1 · Failure to make payment; underpayments; estimated payments
  11. 6-5.5-7-2 · Violation of article; violation of preparing or filing…
  12. 6-5.5-7-3 · False entries in books; multiple books; failure to make…
  13. 6-5.5-7-4 · Failure to permit examination of books, records, or…
  14. 6-5.5-7-5 · Concurrent jurisdiction of attorney general
  15. 6-5.5-8-1 · Establishment; purpose; investment of money in fund;
  16. 6-5.5-8-2 · Semiannual distributions to counties
  17. 6-5.5-8-3 · Procedure for making semiannual distributions to counties
  18. 6-5.5-8-4 · Appropriation
  19. 6-5.5-9-1 · Rules
  20. 6-5.5-9-2 · Other provisions applicable to IC 6-5.5
  21. 6-5.5-9-3 · Effect of tax under IC 6-5.5 held inapplicable or invalid
  22. 6-5.5-9-4 · Exemption from income taxes
  23. 6-5.5-9-5 · Depositor or owner of capital stock, share accounts,…
  24. 6-6-1.1-101 · Short title
  25. 6-6-1.1-102 · Application of definitions and rules of construction
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