Indiana § 6-3-6-10 Taxpayers' record keeping requirements; false entries; offenses

Indiana Statutes

§ 6-3-6-10 — Taxpayers' record keeping requirements; false entries; offenses

Indiana § 6-3-6-10

Art. 3STATE INCOME TAXES

Ch. 6Penalties and Administration

This text of Indiana § 6-3-6-10 (Taxpayers' record keeping requirements; false entries; offenses) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-3-6-10 (2026).

Text

(a)A taxpayer subject to taxation under this article shall keep and preserve records and any other books or accounts as required by IC 6-8.1-5-4. All the records shall be kept open for examination at any time by the department or its authorized agents. A taxpayer who violates this subsection or fails to comply with the request of the department pursuant to IC 6-3-4-6 commits a Class A misdemeanor.

(b)It is a Level 6 felony for a taxpayer to make false entries in the taxpayer's books, 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; P.L.158-2013, SEC.87.

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(a) A taxpayer subject to taxation under this
article shall keep and preserve records and any other books or accounts
as required by IC 6-8.1-5-4. All the records shall be kept open for
examination at any time by the department or its authorized agents. A
taxpayer who violates this subsection or fails to comply with the
request of the department pursuant to IC 6-3-4-6 commits a Class A
misdemeanor.
(b) It is a Level 6 felony for a taxpayer to make false entries in the
taxpayer's books, 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; P.L.158-2013,
SEC.87.