§ 6-8-1-24 — Evasion of tax; offenses

It is a Class B misdemeanor for a person to fail
to make any return required to be made under this chapter, or to make
any false return, with intent to defraud the state or to evade the payment
of the tax, or any part thereof, imposed by this chapter. It is a Class B
misdemeanor for a person to recklessly 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 chapter, to recklessly fail to
permit the inspection or appraisal of any property by the department or
its authorized agents, or to knowingly fail to offer testimony or produce
any record as required in this chapter. A person who makes a false
statement, with intent to defraud the state or to evade the payment of
the tax imposed under this chapter, commits a Level 6 felony.
Formerly: Acts 1947, c.278, s.24. As amended by Acts 1978,
P.L.2, SEC.652; P.L.158-2013, SEC.105.