Indiana Code 6-3-6-10. Taxpayers’ record keeping requirements; false entries; offenses
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Sec. 10. (a) A taxpayer subject to taxation under this article shall keep and preserve records and any other books or accounts as required by IC 6-8.1-5-4. All the records shall be kept open for examination at any time by the department or its authorized agents. A taxpayer who violates this subsection or fails to comply with the request of the department pursuant to IC 6-3-4-6 commits a Class A misdemeanor.
Attorney's Note
Under the Indiana Code, punishments for crimes depend on the classification. In the case of this section:
For details, see Ind. Code § 35-50-2-7 and Ind. Code § 35-50-3-2Class Prison Fine Level 6 felony between 6 mos. and 2 1/2 years up to $10,000 Class A misdemeanor up to 1 year up to $5,000
(b) It is a Level 6 felony for a taxpayer to make false entries in the taxpayer’s 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 article.
Formerly: Acts 1963(ss), c.32, s.610. As amended by Acts 1978, P.L.2, SEC.621; P.L.6-1987, SEC.8; P.L.158-2013, SEC.87.