Sec. 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.
Structure Indiana Code
Article 2.5. State Gross Retail and Use Taxes
Chapter 9. Enforcement and Penalties
6-2.5-9-1. Exemption Certificates; Unlawful Issuance or Acceptance; Offenses
6-2.5-9-3.5. Marketplace Facilitator Relief of Liability for Failure to Collect Sales Tax
6-2.5-9-7. Removing or Altering Sign Posted by Department; Failure to Notify Department; Offense
6-2.5-9-8. Records; Inspection; Falsification; Offenses
6-2.5-9-9. Declaratory Judgment Action; Retail Merchant That Lacks a Physical Presence in Indiana
6-2.5-9-10. Refund Claims; Retail Merchant That Lacks a Physical Presence in Indiana