A taxpayer who:(1) makes false entries in the taxpayer's books;(2) keeps more than one (1) set of books;(3) fails to make a return required to be made under this chapter; or(4) makes a false return or false statement in a return;with intent to defraud the state or to evade the payment of a tax imposed 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.90.
Indiana Legal Code