Failure to Keep Books and Records; Penalty

  1. Law
  2. Indiana Code
  3. Taxation
  4. Motor Fuel and Vehicle Excise Taxes
  5. Gasoline Tax
  6. Failure to Keep Books and Records; Penalty

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Sec. 1314. A person subject to the tax imposed under section 201 of this chapter who fails to keep books and records as required by IC 6-8.1-5 is subject to the penalty under IC 6-8.1-10-4.

As added by P.L.97-1987, SEC.15.


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