False entries in books; multiple books; failure to make return; false returns

Ind. Code § 6-5.5-7-3
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
Sec. 3. A taxpayer who: (1) makes false entries in the taxpayer's books; (2) keeps more than one (1) set of books; (3) fails to make a return required to be made under this chapter; or (4) makes a false return or false statement in a return; with intent to defraud the state or to evade the payment of a tax imposed 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.90.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026
Ind. Code § 6-5.5-7-3 — False entries in books; multiple books; failure to make return; false returns | Indiana Code (Aug. 2026 snapshot) | Corpus