2020 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 7. Penalties
6-2.3-7-4. Failure to Permit Inspection or Appraisal of Property; Failure to Offer Testimony; Failure to Produce Record
Sec. 4. A taxpayer who knowingly fails to permit the department to inspect or appraise any property, or who knowingly fails to offer testimony or to produce any record as required in this article, commits a Class B misdemeanor.
As added by P.L.192-2002(ss), SEC.47.