Sec. 22. A person required by this chapter to keep records who recklessly: (1) fails to keep the record so required; (2) falsifies the records; or (3) fails to safely preserve the records for the period of three (3) years in such a manner as to insure permanency and accessibility for inspection by the department; commits a Class C misdemeanor. Formerly: Acts 1947, c.222, s.21. As amended by Acts 1978, P.L.2, SEC.646.
Record keeping violations; offense
Ind. Code § 6-7-1-22, under Chapter 1. Cigarette Tax.
Ind. Code § 6-7-1-22