Ind. Code § 6-8.1-3-13

Current through P.L. 171-2024
Section 6-8.1-3-13 - [Effective Until 7/1/2024] Criminal prosecutions; civil actions
(a) The attorney general and the respective county prosecuting attorneys have concurrent jurisdiction in conducting criminal prosecutions of tax matters. Either the attorney general or the respective prosecuting attorney may initiate criminal tax proceedings, and appear before grand juries to report violations, give legal advice, or interrogate witnesses.
(b) Upon request by the department, the attorney general shall prosecute a civil action to collect unpaid taxes, penalties, and interest and to enforce the department's powers.

IC 6-8.1-3-13

As added by Acts1980 , P.L. 61, SEC.1.
This section is set out more than once due to postponed, multiple, or conflicting amendments.