Evasion of tax; offenses
Sec. 24. It is a Class B misdemeanor for a person to fail to make
any return required to be made under this chapter, or to make any
false return, with intent to defraud the state or to evade the payment
of the tax, or any part thereof, imposed by this chapter. It is a Class
B misdemeanor for a person to recklessly fail to permit the
examination of any book, paper, account, record, or other data by the
department or its authorized agents, as required by this chapter, to
recklessly fail to permit the inspection or appraisal of any property
by the department or its authorized agents, or to knowingly fail to
offer testimony or produce any record as required in this chapter. A
person who makes a false statement, with intent to defraud the state
or to evade the payment of the tax imposed under this chapter,
commits a Class D felony.
(Formerly: Acts 1947, c.278, s.24.) As amended by Acts 1978, P.L.2,
SEC.652.
Last modified: May 28, 2006