Section 6-2.5-9-8 - Records; inspection; falsification; offenses(a) All records of a person that have collected or that should have collected gross retail taxes shall be kept open for examination at any reasonable time by the department or the department's authorized agents. A person that violates this subsection commits a Level 6 felony.(b) A person that: (1) makes false entries in a tax record; or(2) keeps more than one (1) set of tax records; with the intent to defraud the state or evade remittance of the tax imposed by this article commits a Level 6 felony.
Amended by P.L. 158-2013, SEC. 85, eff. 7/1/2014.As added by P.L. 71-1993, SEC.12.