6-6-1.1-1309. Distributor; violations; offense

IN Code § 6-6-1.1-1309 (2019) (N/A)
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Sec. 1309. Except as otherwise provided by this chapter, a distributor who:

(1) recklessly fails to file the returns or statements and to pay the taxes as required by this chapter; or

(2) knowingly fails to keep correct records, books, and accounts required by this chapter;

commits a Class B misdemeanor.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.61, SEC.9.