It is a Class C misdemeanor for a person to make any false report or false statement in any report, with intent to defraud the state or to evade the payment of the tax, or any part thereof, imposed by this chapter.Formerly: Acts 1947, c.222, s.28a; Acts 1969, c.324, s.3. As amended by Acts 1978, P.L.2, SEC.649.
Indiana Legal Code