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Indiana Code Title 6. Taxation § 6-2.5-9-8

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 8. (a) All records of a person that have collected or that should have collected gross retail taxes shall be kept open for examination at any reasonable time by the department or the department's authorized agents.  A person that violates this subsection commits a Level 6 felony.

(b) A person that:

(1) makes false entries in a tax record;  or

(2) keeps more than one (1) set of tax records;

with the intent to defraud the state or evade remittance of the tax imposed by this article commits a Level 6 felony.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-2.5-9-8 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-2-5-9-8/

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