Failure to keep books and records; penalty

Official textiga.in.govlast amended 1987

Sec. 1314. A person subject to the tax imposed under section 201 of this chapter who fails to keep books and records as required by IC 6-8.1-5 is subject to the penalty under IC 6-8.1-10-4.
As added by P.L.97-1987, SEC.15.

Amendment history

As added by P.L.97-1987, SEC.15.

Source: view the official text

Nearby sections (25 sections)

6-6-1.1-1302 · Repealed
6-6-1.1-1303 · Repealed
6-6-1.1-1304 · Repealed
6-6-1.1-1305 · Submission of false information on invoice to support…
6-6-1.1-1306 · Fraudulent procurement of refund or credit; offense
6-6-1.1-1307 · Submission of multiple invoices for refund; offense
6-6-1.1-1308 · Failure to pay tax collected to administrator; offense
6-6-1.1-1309 · Distributor; violations; offense
6-6-1.1-1310 · Use of untaxed gasoline; offense
6-6-1.1-1311 · Use or sale in Indiana of tax-exempt gasoline purchased…
6-6-1.1-1312 · Reckless violations; offense
6-6-1.1-1313 · Evasion of tax; offense
6-6-1.1-1314 · Failure to keep books and records; penalty
6-6-1.1-1315 · Failure to file reports; incomplete reports; civil…
6-6-1.1-1316 · Breaking fuel pump seals; failure to report meter…
6-6-1.6-1 · Definitions
6-6-1.6-2 · Determination of rates; July 1, 2017
6-6-1.6-3 · Calculation of annual index factors
6-6-2.5-1 · "Alternative fuel"
6-6-2.5-1.5 · "Biodiesel"
6-6-2.5-2 · "Blender"
6-6-2.5-3 · "Blending"
6-6-2.5-4 · "Bulk end user"
6-6-2.5-5 · "Bulk plant"
6-6-2.5-6 · "Commissioner"

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