Indiana Statutes

§ 6-7-1-22 — Record keeping violations; offense

Indiana·Art. 7 TOBACCO TAXES·Ch. 1 Cigarette Tax

A person required by this chapter to keep records who recklessly:

(1)fails to keep the record so required;
(2)falsifies the records; or
(3)fails to safely preserve the records for the period of three (3) years in such a manner as to insure permanency and accessibility for inspection by the department; commits a Class C misdemeanor. Formerly: Acts 1947, c.222, s.21. As amended by Acts 1978, P.L.2, SEC.646.

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Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
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