Records; inspection; falsification; offenses
Ind. Code § 6-2.5-9-8
in effectSec. 8. (a) All records of a person that have collected or that should have collected gross retail taxes shall be kept open for examination at any reasonable time by the department or the department's authorized agents. A person that violates this subsection commits a Level 6 felony.
(b) A person that:
(1) makes false entries in a tax record; or
(2) keeps more than one (1) set of tax records;
with the intent to defraud the state or evade remittance of the tax imposed by this article commits a Level 6 felony.
As added by P.L.71-1993, SEC.12. Amended by P.L.158-2013, SEC.85.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026