Fraud; tax evasion; false entry; duplicate records
Sec. 2. (a) A taxpayer or any officer, employee, or partner of a
taxpayer who makes a false entry in the taxpayer's records with the
intent to defraud the state or evade payment of the utility receipts tax
commits a Class D felony.
(b) A taxpayer or any officer, employee, or partner of a taxpayer
who keeps more than one (1) set of records for the taxpayer with the
intent to defraud the state or evade the payment of the utility receipts
tax commits a Class D felony.
As added by P.L.192-2002(ss), SEC.47.
Last modified: May 28, 2006