Ind. Code § 6-6-1.1-1309

Current through P.L. 171-2024
Section 6-6-1.1-1309 - Distributor; violations; offense

Except as otherwise provided by this chapter, a distributor who:

(1) recklessly fails to file the returns or statements and to pay the taxes as required by this chapter; or
(2) knowingly fails to keep correct records, books, and accounts required by this chapter;

commits a Class B misdemeanor.

IC 6-6-1.1-1309

As added by Acts1979 , P.L. 79, SEC.1. Amended by Acts1980 , P.L. 61, SEC.9.