§ 6-3-6-11 — Evasion of tax; offenses; prosecution

(a) It is a Level 6 felony for a taxpayer to fail
to make any return required to be made under this article, or to make
any false return or false statement in any return, with intent to defraud
the state or to evade the payment of the tax, or any part thereof,
imposed by this article. It is a Level 6 felony for a person to knowingly
fail to permit the examination of any book, paper, account, record, or
other data by the department or its authorized agents, as required by
this article, to knowingly fail to permit the inspection or appraisal of
any property by the department or its authorized agents, or to
knowingly refuse to offer testimony or produce any record as required
in this article.
(b) The attorney general has concurrent jurisdiction with the
prosecuting attorney in instituting and prosecuting actions under this
section.
Formerly: Acts 1963(ss), c.32, s.611. As amended by Acts
1978, P.L.2, SEC.622; P.L.158-2013, SEC.88.