Indiana Statutes

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

Indiana § 6-7-1-22
JurisdictionIndiana
Art. 7TOBACCO TAXES
Ch. 1Cigarette Tax

This text of Indiana § 6-7-1-22 (Record keeping violations; offense) 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 § 6-7-1-22 (2026).

Text

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Repealed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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Bluebook (online)
Indiana § 6-7-1-22, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-7-1-22.