1-12-13 or IC 6-1.1-12-14, when he is not entitled to the deduction, commits a Class B misdemeanor.[Pre-1975 Property Tax Recodification Citations: 6-1-6-3; 6-1-7-3.]Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.608.
Indiana Legal Code