{"data":{"id":"us-in/ic-6-1.1-37-6","jurisdiction":"us-in","citation":"IC 6-1.1-37-6","heading":"Class A misdemeanors related to property tax matters","body":"Sec. 6. A person who recklessly, knowingly, or intentionally:\n(1) disobeys a subpoena, or a subpoena duces tecum, issued under the general assessment provisions of this article;\n(2) refuses to give evidence when directed to do so by an individual or board authorized under the general assessment provisions of this article to require the evidence;\n(3) fails to file a personal property return required under IC 6-1.1-3;\n(4) fails to subscribe to an oath or certificate required under the general assessment provisions of this article;\n(5) temporarily converts property which is taxable under this article into property not taxable to evade the payment of taxes on the converted property; or\n(6) fails to file an information return required by the department of local government finance under IC 6-1.1-4-42;\ncommits a Class A misdemeanor.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 37. Miscellaneous Penalty and Interest Provisions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-37-6","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"ad1bd257a8f45c30077cc835122b2e7556fddf2155dd0aa52e417a4b27b951c5","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-37-5","next":"us-in/ic-6-1.1-37-7"},"notice":"GroundRules: Original legal text. Not legal advice."}