Record keeping violations; offenses
Sec. 23. (a) It is a Class C infraction for a person subject to
taxation under this chapter to fail to keep and preserve such records,
books, or accounts as may be necessary to determine the amount for
which he is liable. It is a Class C infraction for such a person to fail
to keep and preserve such records for a period of three (3) years, or
to fail to keep them open for examination at any time by the
department or its authorized agents.
(b) It is a Class B misdemeanor for a person to make false entries
in his books, or to keep more than one (1) set of books, with intent
to defraud the state or evade the payment of the tax, or any part
thereof, imposed by this chapter.
(Formerly: Acts 1947, c.278, s.23.) As amended by Acts 1978, P.L.2,
SEC.651.
Last modified: May 28, 2006