Evasion of tax; offenses; prosecution
Sec. 11. (a) It is a Class D felony for a taxpayer to fail to make
any return required to be made under this article, or to make any
false return or false statement in any return, with intent to defraud the
state or to evade the payment of the tax, or any part thereof, imposed
by this article. It is a Class D felony for a person to knowingly fail to
permit the examination of any book, paper, account, record, or other
data by the department or its authorized agents, as required by this
article, to knowingly fail to permit the inspection or appraisal of any
property by the department or its authorized agents, or to knowingly
refuse to offer testimony or produce any record as required in this
article.
(b) The attorney-general has concurrent jurisdiction with the
prosecuting attorney in instituting and prosecuting actions under this
section.
(Formerly: Acts 1963(ss), c.32, s.611.) As amended by Acts 1978,
P.L.2, SEC.622.
Last modified: May 28, 2006