Indiana Code - Labor and Safety - Title 22, Section 22-4-34-2

False statements or representations; failure to disclose; violation
of contributions, payments, reports, or records

Sec. 2. An employing unit or other person who makes a false
statement or representation knowing it to be false, or who knowingly
fails to disclose a material fact, to prevent or reduce the payment of
benefits to any individual entitled thereto, or to avoid becoming or
remaining subject to this article or to avoid or reduce any
contribution or other payment required from an employing unit under
this article, or under the employment security law of any other state,
or of the federal government or of a foreign government, or who
knowingly fails to make any such contributions or other payment or
to keep or furnish any reports required under this article or to
produce or permit the inspection or copying of records as required
under this article, commits a Class C misdemeanor. Each day of a
failure constitutes a separate offense.
(Formerly: Acts 1947, c.208, s.3502; Acts 1951, c.295, s.26.) As
amended by Acts 1978, P.L.2, SEC.2221.

Last modified: May 27, 2006