Sec. 6. A person who recklessly, knowingly, or intentionally:
(1) disobeys a subpoena, or a subpoena duces tecum, issued under the general assessment provisions of this article;
(2) refuses to give evidence when directed to do so by an individual or board authorized under the general assessment provisions of this article to require the evidence;
(3) fails to file a personal property return required under IC 6-1.1-3;
(4) fails to subscribe to an oath or certificate required under the general assessment provisions of this article;
(5) temporarily converts property which is taxable under this article into property not taxable to evade the payment of taxes on the converted property; or
(6) fails to file an information return required by the department of local government finance under IC 6-1.1-4-42;
commits a Class A misdemeanor.
[Pre-1975 Property Tax Recodification Citation: 6-1-32-4.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.610; P.L.182-2009(ss), SEC.173.
Structure Indiana Code
Chapter 37. Miscellaneous Penalty and Interest Provisions
6-1.1-37-1. State or Local Government Officers; Failure to Perform
6-1.1-37-1-b. State or Local Government Officers; Failure to Perform
6-1.1-37-2. Assessment Violations by Public Officials or Employees
6-1.1-37-3. False Information in Return or Document; Offense
6-1.1-37-4. False Claim for Veteran's Property Tax Deduction
6-1.1-37-5. False Statement Concerning Assessment of Forest Land
6-1.1-37-6. Class a Misdemeanors Related to Property Tax Matters
6-1.1-37-7. Personal Property Return; Various Violations and Penalties
6-1.1-37-7.5. Failure to File Personal Property Return
6-1.1-37-8. Vending Machines Without Identification Device
6-1.1-37-9. Property Taxes; Deadlines; Interest Rate; Penalties
6-1.1-37-12. Interest or Penalties Credited or Charged to Appropriate Taxing Units