CHAPTER 6. PENALTIES AND ADMINISTRATION

IC 6-3-6
    Chapter 6. Penalties and Administration

IC 6-3-6-1
Repealed
    (Repealed by Acts 1980, P.L.61, SEC.15.)

IC 6-3-6-2
Repealed
    (Repealed by Acts 1980, P.L.61, SEC.15.)

IC 6-3-6-3
Repealed
    (Repealed by Acts 1980, P.L.61, SEC.15.)

IC 6-3-6-4
Repealed
    (Repealed by Acts 1980, P.L.61, SEC.15.)

IC 6-3-6-5
Repealed
    (Repealed by Acts 1980, P.L.61, SEC.15.)

IC 6-3-6-6
Repealed
    (Repealed by Acts 1980, P.L.61, SEC.15.)

IC 6-3-6-7
Repealed
    (Repealed by Acts 1980, P.L.61, SEC.15.)

IC 6-3-6-8
Repealed
    (Repealed by Acts 1980, P.L.61, SEC.15.)

IC 6-3-6-9
Repealed
    (Repealed by Acts 1980, P.L.61, SEC.15.)

IC 6-3-6-10
Taxpayers' record keeping requirements; false entries; offenses
    Sec. 10. (a) A taxpayer subject to taxation under this article shallkeep and preserve records and any other books or accounts asrequired by IC 6-8.1-5-4. All the records shall be kept open forexamination at any time by the department or its authorized agents.A taxpayer who violates this subsection or fails to comply with therequest of the department pursuant to IC 6-3-4-6 commits a Class Amisdemeanor.
    (b) It is a Class D felony for a taxpayer to make false entries in hisbooks, or to keep more than one (1) set of books, with intent to

defraud the state or evade the payment of the tax, or any part thereof,imposed by this article.
(Formerly: Acts 1963(ss), c.32, s.610.) As amended by Acts 1978,P.L.2, SEC.621; P.L.6-1987, SEC.8.

IC 6-3-6-11
Evasion of tax; offenses; prosecution
    Sec. 11. (a) It is a Class D felony for a taxpayer to fail to makeany return required to be made under this article, or to make anyfalse return or false statement in any return, with intent to defraud thestate or to evade the payment of the tax, or any part thereof, imposedby this article. It is a Class D felony for a person to knowingly fail topermit the examination of any book, paper, account, record, or otherdata by the department or its authorized agents, as required by thisarticle, to knowingly fail to permit the inspection or appraisal of anyproperty by the department or its authorized agents, or to knowinglyrefuse to offer testimony or produce any record as required in thisarticle.
    (b) The attorney-general has concurrent jurisdiction with theprosecuting attorney in instituting and prosecuting actions under thissection.
(Formerly: Acts 1963(ss), c.32, s.611.) As amended by Acts 1978,P.L.2, SEC.622.

IC 6-3-6-12
Repealed
    (Repealed by Acts 1980, P.L.61, SEC.15.)

IC 6-3-6-13
Repealed
    (Repealed by Acts 1980, P.L.61, SEC.15.)

IC 6-3-6-14
Repealed
    (Repealed by Acts 1980, P.L.61, SEC.15.)