Records; inspection; falsification; offenses

Sec. 8. (a) All records of a person that have collected or that should have collected gross retail taxes shall be kept open for examination at any reasonable time by the department or the department's authorized agents. A person that violates this subsection commits a Level 6 felony. (b) A person that: (1) makes false entries in a tax record; or (2) keeps more than one (1) set of tax records; with the intent to defraud the state or evade remittance of the tax imposed by this article commits a Level 6 felony. As added by P.L.71-1993, SEC.12. Amended by P.L.158-2013, SEC.85.