CHAPTER 7. PENALTIES

IC 6-2.3-7
    Chapter 7. Penalties

IC 6-2.3-7-1
Failure to keep records; failure to permit examination of records
    Sec. 1. (a) A taxpayer who fails to keep records of the taxpayer'sgross receipts and any other records that may be necessary todetermine the amount of utility receipts tax the taxpayer owes for aperiod of three (3) years, as required by IC 6-8.1-5-4, commits aClass C infraction.
    (b) A taxpayer who fails to permit records described in subsection(a) to be examined at any time by the department in accordance withIC 6-8.1-5-4 commits a Class C infraction.
    (c) A taxpayer who knowingly fails to produce or permit thedepartment to examine records described in subsection (a) or (b)commits a Class B misdemeanor.
As added by P.L.192-2002(ss), SEC.47.

IC 6-2.3-7-2
Fraud; tax evasion; false entry; duplicate records
    Sec. 2. (a) A taxpayer or any officer, employee, or partner of ataxpayer who makes a false entry in the taxpayer's records with theintent to defraud the state or evade payment of the utility receipts taxcommits a Class D felony.
    (b) A taxpayer or any officer, employee, or partner of a taxpayerwho keeps more than one (1) set of records for the taxpayer with theintent to defraud the state or evade the payment of the utility receiptstax commits a Class D felony.
As added by P.L.192-2002(ss), SEC.47.

IC 6-2.3-7-3
Fraud; failure to file return; false return
    Sec. 3. A person who fails to file a return required by this articleor who enters false information in such a return with the intent todefraud the state commits a Class B misdemeanor.
As added by P.L.192-2002(ss), SEC.47.

IC 6-2.3-7-4
Failure to permit inspection or appraisal of property; failure tooffer testimony; failure to produce record
    Sec. 4. A taxpayer who knowingly fails to permit the departmentto inspect or appraise any property, or who knowingly fails to offertestimony or to produce any record as required in this article,commits a Class B misdemeanor.
As added by P.L.192-2002(ss), SEC.47.