(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.
Indiana Legal Code