IC 6-7-1-22: Record keeping violations; offense

Sec. 22. A person required by this chapter to keep records who recklessly:

(1) fails to keep the record so required;

(2) falsifies the records; or

(3) fails to safely preserve the records for the period of three (3) years in such a manner as to insure permanency and accessibility for inspection by the department;

commits a Class C misdemeanor.