§ 6-5.5-7-1 Failure to make payment; underpayments; estimated payments
§ 6-5.5-7-2 Violation of article; violation of preparing or filing return
§ 6-5.5-7-3 False entries in books; multiple books; failure to make return; false returns
§ 6-5.5-7-4 Failure to permit examination of books, records, or property; refusal to testify or produce records
§ 6-5.5-7-5 Concurrent jurisdiction of attorney general
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Terms Used In Indiana Code > Title 6 > Article 5.5 > Chapter 7 - Penalties

  • Appraisal: A determination of property value.
  • Attorney: includes a counselor or other person authorized to appear and represent a party in an action or special proceeding. See Indiana Code 1-1-4-5
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Property: includes personal and real property. See Indiana Code 1-1-4-5
  • Taxpayer: means a corporation that is transacting the business of a financial institution in Indiana, including any of the following:

    Indiana Code 6-5.5-1-17

  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5