Indiana Code — Title 6 (Taxation)
IC 6-8-1-23
Record keeping violations; offenses
Sec. 23.
# (a)
It is a Class C infraction for a person subject to taxation under this chapter to fail to keep and preserve such records, books, or accounts as may be necessary to determine the amount for which he is liable. It is a Class C infraction for such a person to fail to keep and preserve such records for a period of three (3) years, or to fail to keep them open for examination at any time by the department or its authorized agents.
# (b)
It is a Class B misdemeanor for a person to make false entries in his books, or to keep more than one (1) set of books, with intent to defraud the state or evade the payment of the tax, or any part thereof, imposed by this chapter.
Formerly: Acts 1947, c.278, s.23. As amended by Acts 1978, P.L.2, SEC.651.
Amendment history
Formerly: Acts 1947, c.278, s.23. As amended by Acts 1978, P.L.2, SEC.651.
Source: view the official text
Nearby sections (25 sections)
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- 6-8-1-23 · Record keeping violations; offenses
- 6-8-1-24 · Evasion of tax; offenses
- 6-8-1-25 · Repealed
- 6-8-1-26 · Repealed
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- 6-8-8-1 · Suits to enforce tax liability; "taxes" defined
- 6-8-8-2 · Short title
- 6-8-8-3 · Conflicting laws
- 6-8-11-0.1 · Application of chapter
- 6-8-11-1 · "Deductible"
- 6-8-11-2 · "Dependent"