Indiana Code 6-8-1-24. Evasion of tax; offenses
Current as of: 2023 | Check for updates
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Attorney's Note
Under the Indiana Code, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| Level 6 felony | between 6 mos. and 2 1/2 years | up to $10,000 |
| Class B misdemeanor | up to 180 days | up to $1,000 |
Terms Used In Indiana Code 6-8-1-24
- Appraisal: A determination of property value.
- department: refers to the department of state revenue. See Indiana Code 6-8-1-2
- person: means any individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, firm, partnership, joint venture, pool, syndicate, association, corporation, limited liability company, estate, trust, or any other group or combination acting as a unit. See Indiana Code 6-8-1-1
- Property: includes personal and real property. See Indiana Code 1-1-4-5
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.
Sec. 24. It is a Class B misdemeanor for a person to fail to make any return required to be made under this chapter, or to make any false return, with intent to defraud the state or to evade the payment of the tax, or any part thereof, imposed by this chapter. It is a Class B misdemeanor for a person to recklessly fail to permit the examination of any book, paper, account, record, or other data by the department or its authorized agents, as required by this chapter, to recklessly fail to permit the inspection or appraisal of any property by the department or its authorized agents, or to knowingly fail to offer testimony or produce any record as required in this chapter. A person who makes a false statement, with intent to defraud the state or to evade the payment of the tax imposed under this chapter, commits a Level 6 felony.
Formerly: Acts 1947, c.278, s.24. As amended by Acts 1978, P.L.2, SEC.652; P.L.158-2013, SEC.105.