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

Attorney's Note

Under the Indiana Code, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
Class B misdemeanorup to 180 daysup to $1,000
For details, see Ind. Code § 35-50-3-3

Terms Used In Indiana Code 6-6-1.1-1309

(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.