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.
Indiana Legal Code