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

Universal Citation: IN Code § 6-2.3-7-3 (2021)

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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