Failure to keep records; failure to permit examination of records
Sec. 1. (a) A taxpayer who fails to keep records of the taxpayer's
gross receipts and any other records that may be necessary to
determine the amount of utility receipts tax the taxpayer owes for a
period of three (3) years, as required by IC 6-8.1-5-4, commits a
Class C infraction.
(b) A taxpayer who fails to permit records described in subsection
(a) to be examined at any time by the department in accordance with
IC 6-8.1-5-4 commits a Class C infraction.
(c) A taxpayer who knowingly fails to produce or permit the
department to examine records described in subsection (a) or (b)
commits a Class B misdemeanor.
As added by P.L.192-2002(ss), SEC.47.
Last modified: May 28, 2006