LegalFix
Sign In

6-2.3-7-2. Fraud; tax evasion; false entry; duplicate records

IN Code § 6-2.3-7-2 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

Sec. 2. (a) A taxpayer or any officer, employee, or partner of a taxpayer who makes a false entry in the taxpayer's records with the intent to defraud the state or evade payment of the utility receipts tax commits a Level 6 felony.

(b) A taxpayer or any officer, employee, or partner of a taxpayer who keeps more than one (1) set of records for the taxpayer with the intent to defraud the state or evade the payment of the utility receipts tax commits a Level 6 felony.

As added by P.L.192-2002(ss), SEC.47. Amended by P.L.158-2013, SEC.83.

Previous Section
6-2.3-7-1. Failure to keep records; failure to permit examination of records
Next Section
6-2.3-7-3. Fraud; failure to file return; false return