Taxpayers' record keeping requirements; false entries; offenses
Sec. 10. (a) A taxpayer subject to taxation under this article shall
keep and preserve records and any other books or accounts as
required by IC 6-8.1-5-4. All the records shall be kept open for
examination at any time by the department or its authorized agents.
A taxpayer who violates this subsection or fails to comply with the
request of the department pursuant to IC 6-3-4-6 commits a Class A
misdemeanor.
(b) It is a Class D felony for a taxpayer to make false entries in his
books, or to keep more than one (1) set of books, with intent to
defraud the state or evade the payment of the tax, or any part thereof,
imposed by this article.
(Formerly: Acts 1963(ss), c.32, s.610.) As amended by Acts 1978,
P.L.2, SEC.621; P.L.6-1987, SEC.8.
Last modified: May 28, 2006