Indiana Code - Taxation - Title 6, Section 6-7-1-22

Record keeping violations; offense

Sec. 22. A person required by this chapter to keep records who
recklessly:
(1) fails to keep the record so required;
(2) falsifies the records; or
(3) fails to safely preserve the records for the period of three (3)
years in such a manner as to insure permanency and
accessibility for inspection by the department;
commits a Class C misdemeanor.
(Formerly: Acts 1947, c.222, s.21.) As amended by Acts 1978, P.L.2,
SEC.646.

Last modified: May 28, 2006