False entries in books; multiple books; failure to make return; false
returns
Sec. 3. 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 Class D felony.
As added by P.L.347-1989(ss), SEC.1.
Last modified: May 28, 2006