6-6-1.1-1313. Evasion of tax; offense
Sec. 1313. A person who violates sections 1309 through 1311 of this chapter with intent to evade the tax imposed by this chapter or to defraud the state commits a Level 6 felony.
As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.158-2013, SEC.93.