Fraud; Failure to File Return; False Return

  1. Law
  2. Indiana Code
  3. Taxation
  4. Utility Receipts Tax
  5. Penalties
  6. Fraud; Failure to File Return; False Return

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Sec. 3. A person who fails to file a return required by this article or who enters false information in such a return with the intent to defraud the state commits a Class B misdemeanor.

As added by P.L.192-2002(ss), SEC.47.


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