Ind. Code § 6-5.5-7-3

Current through P.L. 171-2024

Section 6-5.5-7-3 - False entries in books; multiple books; failure to make return; false returns

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.

IC 6-5.5-7-3

Amended by P.L. 158-2013, SEC. 90, eff. 7/1/2014.

As added by P.L. 347-1989 (ss), SEC.1.