{"data":{"id":"us-in/ic-6-2.5-9-8","jurisdiction":"us-in","citation":"IC 6-2.5-9-8","heading":"Records; inspection; falsification; offenses","body":"Sec. 8. (a) All records of a person that have collected or that should have collected gross retail taxes shall be kept open for examination at any reasonable time by the department or the department's authorized agents. A person that violates this subsection commits a Level 6 felony.\n(b) A person that:\n(1) makes false entries in a tax record; or\n(2) keeps more than one (1) set of tax records;\nwith the intent to defraud the state or evade remittance of the tax imposed by this article commits a Level 6 felony.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 9. Enforcement and Penalties"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-9-8","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"dcc7f7bca82f8b52ea7f4cbf348e0fbd1e0a5617420bd9439db5f29e07bdef3d","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-9-7","next":"us-in/ic-6-2.5-9-9"},"notice":"GroundRules: Original legal text. Not legal advice."}