2021 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 7. Penalties
6-2.3-7-1. Failure to Keep Records; Failure to Permit Examination of Records

Universal Citation: IN Code § 6-2.3-7-1 (2021)

Sec. 1. (a) A taxpayer who fails to keep records of the taxpayer's gross receipts and any other records that may be necessary to determine the amount of utility receipts tax the taxpayer owes for a period as required by IC 6-8.1-5-4, commits a Class C infraction.

(b) A taxpayer who fails to permit records described in subsection (a) to be examined at any time by the department in accordance with IC 6-8.1-5-4 commits a Class C infraction.

(c) A taxpayer who knowingly fails to produce or permit the department to examine records described in subsection (a) or (b) commits a Class B misdemeanor.

As added by P.L.192-2002(ss), SEC.47. Amended by P.L.234-2019, SEC.3.

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