Records; inspection; falsification; offenses
Sec. 8. (a) All records of a person that have collected or that
should have collected gross retail taxes shall be kept open for
examination at any reasonable time by the department or the
department's authorized agents. A person that violates this subsection
commits a Class D felony.
(b) A person that:
(1) makes false entries in a tax record; or
(2) keeps more than one (1) set of tax records;
with the intent to defraud the state or evade remittance of the tax
imposed by this article commits a Class D felony.
As added by P.L.71-1993, SEC.12.
Last modified: May 28, 2006