Except as otherwise provided by this chapter, a distributor who:(1) recklessly fails to file the returns or statements and to pay the taxes as required by this chapter; or(2) knowingly fails to keep correct records, books, and accounts required by this chapter;commits a Class B misdemeanor.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.61, SEC.9.
Indiana Legal Code