Sec. 1309. Except as otherwise provided by this chapter, a distributor who: (1) recklessly fails to file the returns or statements and to pay the taxes as required by this chapter; or (2) knowingly fails to keep correct records, books, and accounts required by this
chapter; commits a Class B misdemeanor. As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.61, SEC.9.