Indiana Code Title 6. Taxation § 6-3-6-11

Sec. 11. (a) It is a Level 6 felony for a taxpayer to fail to make any return required to be made under this article, or to make any false return or false statement in any return, with intent to defraud the state or to evade the payment of the tax, or any part thereof, imposed by this article. It is a Level 6 felony for a person to knowingly fail to permit the examination of any book, paper, account, record, or other data by the department or its authorized agents, as required by this article, to knowingly fail to permit the inspection or appraisal of any property by the department or its authorized agents, or to knowingly refuse to offer testimony or produce any record as required in this article.

(b) The attorney general has concurrent jurisdiction with the prosecuting attorney in instituting and prosecuting actions under this section.