IC 6-5.5-7-4: 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.