Sec. 6. (a) It is unlawful for a person to make a statement, written or oral, as to payment to, or the receipt by, the state, for the purpose of defrauding the state of a tax or license fee imposed by this title.
(b) A person who knowingly or intentionally violates this section commits a Class A misdemeanor. However, the offense is a Level 6 felony if the tax or license fee is at least seven hundred fifty dollars ($750).
[Pre-1973 Recodification Citation: 7-1-1-33(d).]
Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.159-2014, SEC.33.