Failure to permit examination of books, records, or property; refusal to testify or produce records

Sec. 4. A person who knowingly: (1) fails to permit the examination of any book, paper, account, record, or other data by the department or its authorized agents; (2) fails to permit the inspection or appraisal of any property by the department or its authorized agents; or (3) refuses to offer testimony or produce a record; required under this article commits a Level 6 felony. As added by P.L.347-1989(ss), SEC.1. Amended by P.L.158-2013, SEC.91.