Indiana Code
Chapter 7. Penalties
6-5.5-7-4. Failure to Permit Examination of Books, Records, or Property; Refusal to Testify or Produce Records

Sec. 4. A person who knowingly:
(1) fails to permit the examination of any book, paper, account, record, or other data by the department or its authorized agents;
(2) fails to permit the inspection or appraisal of any property by the department or its authorized agents; or
(3) refuses to offer testimony or produce a record;
required under this article commits a Level 6 felony.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.158-2013, SEC.91.

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Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 5.5. Taxation of Financial Institutions

Chapter 7. Penalties

6-5.5-7-1. Failure to Make Payment; Underpayments; Estimated Payments

6-5.5-7-2. Violation of Article; Violation of Preparing or Filing Return

6-5.5-7-3. False Entries in Books; Multiple Books; Failure to Make Return; False Returns

6-5.5-7-4. Failure to Permit Examination of Books, Records, or Property; Refusal to Testify or Produce Records

6-5.5-7-5. Concurrent Jurisdiction of Attorney General