Material false statement or omitting a material entry in a

document; failure to file a document Sec. 907. (a) A person who knowingly or intentionally makes a material false statement, or omits a material entry, in a document filed or required to be filed under this chapter, with the intent to deceive the recipient of the document, commits a Class C misdemeanor. (b) A person who knowingly or intentionally fails to file a document required to be filed under this chapter, commits a Class D infraction. However, the person commits a Class C infraction for a subsequent offense. As added by P.L.222-2025, SEC.5.