Indiana Code - Taxation - Title 6, Section 6-5.5-7-4

Failure to permit examination of books, records, or property;
refusal to testify or produce records

Sec. 4. A person who knowingly:
(1) fails to permit the examination of any book, paper, account,

record, or other data by the department or its authorized agents;
(2) fails to permit the inspection or appraisal of any property by
the department or its authorized agents; or
(3) refuses to offer testimony or produce a record;
required under this article commits a Class D felony.
As added by P.L.347-1989(ss), SEC.1.

Last modified: May 28, 2006