Section 7.1-5-4-6 - Fraudulent statements prohibited(a) It is unlawful for a person to make a statement, written or oral, as to payment to, or the receipt by, the state, for the purpose of defrauding the state of a tax or license fee imposed by this title.(b) A person who knowingly or intentionally violates this section commits a Class A misdemeanor. However, the offense is a Level 6 felony if the tax or license fee is at least seven hundred fifty dollars ($750).Pre-1973 Recodification Citation: 7-1-1-33(d).
Amended by P.L. 159-2014, SEC. 33, eff. 7/1/2014.Formerly: Acts1973 , P.L. 55, SEC.1.