Failure to Permit Examination of Books, Records, or Property; Refusal to Testify or Produce Records

  1. Law
  2. Indiana Code
  3. Taxation
  4. Taxation of Financial Institutions
  5. Penalties
  6. Failure to Permit Examination of Books, Records, or Property; Refusal to Testify or Produce Records

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Sec. 4. 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.


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