Indiana Code — Title 6 (Taxation)
IC 6-7-1-22
Record keeping violations; offense
Official textiga.in.govlast amended
Sec. 22. A person required by this chapter to keep records who recklessly:
# (1)
fails to keep the record so required;
# (2)
falsifies the records; or
# (3)
fails to safely preserve the records for the period of three (3) years in such a manner as to insure permanency and accessibility for inspection by the department;
commits a Class C misdemeanor.
Formerly: Acts 1947, c.222, s.21. As amended by Acts 1978, P.L.2, SEC.646.
Amendment history
Formerly: Acts 1947, c.222, s.21. As amended by Acts 1978, P.L.2, SEC.646.
Source: view the official text
Nearby sections (25 sections)
- 6-7-1-13.5 · Carriers; liability for unpaid taxes
- 6-7-1-14 · Stamps; evidence of tax paid
- 6-7-1-15 · Department as official agent of state to administer and…
- 6-7-1-15.1 · Metered tax stamping machines; recharging
- 6-7-1-16 · Distributor's registration certificate; application fee;…
- 6-7-1-17 · Distributors as agents of state for collection of tax;…
- 6-7-1-17.5 · Credit against the cost of certain stamps
- 6-7-1-18 · Affixing stamps; invoices
- 6-7-1-19 · Distributors' records and reports
- 6-7-1-19.5 · Transporting cigarettes without stamps affixed; invoice or
- 6-7-1-20 · Repealed
- 6-7-1-21 · Selling packages with counterfeit stamps; affixing used…
- 6-7-1-22 · Record keeping violations; offense
- 6-7-1-23 · Other violations; offense
- 6-7-1-24 · Sale or possession of cigarettes without payment of tax or
- 6-7-1-25 · Search warrants for untaxed cigarettes
- 6-7-1-26 · Repealed
- 6-7-1-27 · Mutilated stamps; replacement; unused stamps; refund
- 6-7-1-28 · Repealed
- 6-7-1-28.1 · Taxes, registration fees, fines, and penalties collected;
- 6-7-1-29 · Repealed
- 6-7-1-29.1 · Cigarette tax fund; annual appropriations to department of
- 6-7-1-29.3 · Cigarette tax fund; deposit to clean water fund
- 6-7-1-30 · Repealed
- 6-7-1-30.1 · Cigarette tax fund; annual appropriation to local