Criminal prosecutions; civil actions
Sec. 13. (a) The attorney general and the respective county
prosecuting attorneys have concurrent jurisdiction in conducting
criminal prosecutions of tax matters. Either the attorney general or
the respective prosecuting attorney may initiate criminal tax
proceedings, and appear before grand juries to report violations, give
legal advice, or interrogate witnesses.
(b) Upon request by the department, the attorney general shall
prosecute a civil action to collect unpaid taxes, penalties, and interest
and to enforce the department's powers.
As added by Acts 1980, P.L.61, SEC.1.
Last modified: May 28, 2006