Indiana Statutes
§ 6-8-1-23 — Record keeping violations; offenses
Indiana § 6-8-1-23
This text of Indiana § 6-8-1-23 (Record keeping violations; 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 § 6-8-1-23 (2026).
Text
(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.
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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"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 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"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-8-1-23, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-8-1-23.