Sec. 1314. A person subject to the tax imposed under section 201 of this chapter who fails to keep books and records as required by IC 6-8.1-5 is subject to the penalty under IC 6-8.1-10-4. As added by P.L.97-1987, SEC.15.
Failure to keep books and records; penalty
Ind. Code § 6-6-1.1-1314, under Chapter 1.1. Gasoline Tax.
Ind. Code § 6-6-1.1-1314