Sec. 2. A taxpayer who: (1) violates IC 6-5.5; or (2) fails to comply with the request of the department made under IC 6-5.5-6; commits a Class C infraction. As added by P.L.347-1989(ss), SEC.1.
Violation of article; violation of preparing or filing return
Ind. Code § 6-5.5-7-2, under Chapter 7. Penalties.
Ind. Code § 6-5.5-7-2