Distributor; violations; offense
Sec. 1309. Except as otherwise provided by this chapter, a
distributor who:
(1) recklessly fails to file the returns or statements and to pay
the taxes as required by this chapter; or
(2) knowingly fails to keep correct records, books, and accounts
required by this chapter;
commits a Class B misdemeanor.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,
P.L.61, SEC.9.
Last modified: May 28, 2006