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2021 Indiana Code
Title 6. Taxation
Article 5.5. Taxation of Financial Institutions
Chapter 7. Penalties
6-5.5-7-3. False Entries in Books; Multiple Books; Failure to Make Return; False Returns
Universal Citation: IN Code § 6-5.5-7-3 (2021)
Sec. 3. A taxpayer who:
(1) makes false entries in the taxpayer's books;
(2) keeps more than one (1) set of books;
(3) fails to make a return required to be made under this chapter; or
(4) makes a false return or false statement in a return;
with intent to defraud the state or to evade the payment of a tax imposed under this article commits a Level 6 felony.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.158-2013, SEC.90.
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