Attorney's Note

Under the Indiana Code, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
Class C misdemeanorup to 60 daysup to $500
For details, see Ind. Code § 35-50-3-4
   Sec. 36. It is a Class C misdemeanor for a person to make any false report or false statement in any report, with intent to defraud the state or to evade the payment of the tax, or any part thereof, imposed by this chapter.

Formerly: Acts 1947, c.222, s.28a; Acts 1969, c.324, s.3. As amended by Acts 1978, P.L.2, SEC.649.