Indiana Code - Taxation - Title 6, Section 6-1.1-37-6

Failure to comply with subpoena or give evidence; failure to file
personal property return; failure to subscribe to oath or
certificate; conversion of property for tax avoidance

Sec. 6. A person who:
(1) disobeys a subpoena, or a subpoena duces tecum, issued
under the general assessment provisions of this article;
(2) refuses to give evidence when directed to do so by an
individual or board authorized under the general assessment
provisions of this article to require the evidence;
(3) fails to file a personal property return required under
IC 6-1.1-3;
(4) fails to subscribe to an oath or certificate required under the
general assessment provisions of this article; or
(5) temporarily converts property which is taxable under this
article into property not taxable to evade the payment of taxes
on the converted property;
commits a Class A misdemeanor.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by Acts 1978,
P.L.2, SEC.610.

Last modified: May 28, 2006