2021 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 7. Penalties
6-2.3-7-3. Fraud; Failure to File Return; False Return
Sec. 3. A person who fails to file a return required by this article or who enters false information in such a return with the intent to defraud the state commits a Class B misdemeanor.
As added by P.L.192-2002(ss), SEC.47.
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