§ 6-8-1-23 — Record keeping violations; offenses

(a) It is a Class C infraction for a person
subject to taxation under this chapter to fail to keep and preserve such
records, books, or accounts as may be necessary to determine the
amount for which he is liable. It is a Class C infraction for such a
person to fail to keep and preserve such records for a period of three (3)
years, or to fail to keep them open for examination at any time by the
department or its authorized agents.
(b) It is a Class B misdemeanor for a person to make false entries in
his 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 chapter.
Formerly: Acts 1947, c.278, s.23. As amended by Acts 1978,
P.L.2, SEC.651.