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's
gross receipts and any other records that may be necessary to
determine the amount of utility receipts tax the taxpayer owes for a
period of three (3) years, as required by IC 6-8.1-5-4, commits a
Class 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 with
IC 6-8.1-5-4 commits a Class C infraction.
(c) A taxpayer who knowingly fails to produce or permit the
department 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 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 Class D 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 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 article
or who enters false information in such a return with the intent to
defraud 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 to
offer testimony; failure to produce record
Sec. 4. A taxpayer who knowingly fails to permit the department
to inspect or appraise any property, or who knowingly fails to offer
testimony 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.
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's
gross receipts and any other records that may be necessary to
determine the amount of utility receipts tax the taxpayer owes for a
period of three (3) years, as required by IC 6-8.1-5-4, commits a
Class 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 with
IC 6-8.1-5-4 commits a Class C infraction.
(c) A taxpayer who knowingly fails to produce or permit the
department 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 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 Class D 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 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 article
or who enters false information in such a return with the intent to
defraud 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 to
offer testimony; failure to produce record
Sec. 4. A taxpayer who knowingly fails to permit the department
to inspect or appraise any property, or who knowingly fails to offer
testimony 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.
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's
gross receipts and any other records that may be necessary to
determine the amount of utility receipts tax the taxpayer owes for a
period of three (3) years, as required by IC 6-8.1-5-4, commits a
Class 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 with
IC 6-8.1-5-4 commits a Class C infraction.
(c) A taxpayer who knowingly fails to produce or permit the
department 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 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 Class D 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 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 article
or who enters false information in such a return with the intent to
defraud 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 to
offer testimony; failure to produce record
Sec. 4. A taxpayer who knowingly fails to permit the department
to inspect or appraise any property, or who knowingly fails to offer
testimony 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.
