2019 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 7. Penalties
6-2.3-7-2. Fraud; tax evasion; false entry; duplicate records

Universal Citation: IN Code § 6-2.3-7-2 (2019)
IC 6-2.3-7-2 Fraud; tax evasion; false entry; duplicate records

Sec. 2. (a) A taxpayer or any officer, employee, or partner of a taxpayer who makes a false entry in the taxpayer's records with the intent to defraud the state or evade payment of the utility receipts tax commits a Level 6 felony.

(b) A taxpayer or any officer, employee, or partner of a taxpayer who keeps more than one (1) set of records for the taxpayer with the intent to defraud the state or evade the payment of the utility receipts tax commits a Level 6 felony.

As added by P.L.192-2002(ss), SEC.47. Amended by P.L.158-2013, SEC.83.

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