There is a newer version
of
this Section
2021 Indiana Code
Title 6. Taxation
Article 5.5. Taxation of Financial Institutions
Chapter 7. Penalties
6-5.5-7-4. Failure to Permit Examination of Books, Records, or Property; Refusal to Testify or Produce Records
Universal Citation: IN Code § 6-5.5-7-4 (2021)
Sec. 4. A person who knowingly:
(1) fails to permit the examination of any book, paper, account, record, or other data by the department or its authorized agents;
(2) fails to permit the inspection or appraisal of any property by the department or its authorized agents; or
(3) refuses to offer testimony or produce a record;
required 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.91.
Disclaimer: These codes may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
