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.
Indiana Legal Code