CHAPTER 6. PENALTIES AND ADMINISTRATION
IC 6-3-6
Chapter 6. Penalties and Administration
IC 6-3-6-1
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-3-6-2
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-3-6-3
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-3-6-4
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-3-6-5
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-3-6-6
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-3-6-7
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-3-6-8
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-3-6-9
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-3-6-10
Taxpayers' record keeping requirements; false entries; offenses
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.
(b) It is a Class D felony for a taxpayer to make false entries in his
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.
IC 6-3-6-11
Evasion of tax; offenses; prosecution
Sec. 11. (a) It is a Class D 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 Class D 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.
(Formerly: Acts 1963(ss), c.32, s.611.) As amended by Acts 1978,
P.L.2, SEC.622.
IC 6-3-6-12
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-3-6-13
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-3-6-14
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)