Indiana Code Title 24. Trade Regulation § 24-4-12-10

(1) Falsify, obliterate, or destroy the receipts.

(2) Refuse or fail upon request to make the receipts available for inspection within a period that is reasonable based on the individual circumstances surrounding the request.  However, this chapter does not require the unused property merchant to possess the receipt on or about the merchant's person without reasonable notice.

(3) Fail to maintain the receipts required by this chapter for at least two (2) years after the date of the transaction.