Failure to keep books and records; penalty
Sec. 20. A person subject to the taxes imposed under sections 4
through 4.5 of this chapter who fails to keep the books and records
as required by IC 6-8.1-5 is subject to the penalty imposed under
IC 6-8.1-10-4.
As added by P.L.97-1987, SEC.42.
Last modified: May 28, 2006