Failure to keep books and records; penalty
Sec. 1314. A person subject to the tax imposed under section 201
of this chapter who fails to keep books and records as required by
IC 6-8.1-5 is subject to the penalty under IC 6-8.1-10-4.
As added by P.L.97-1987, SEC.15.
Last modified: May 28, 2006