{"data":{"id":"us-in/ic-6-5.5-7-3","jurisdiction":"us-in","citation":"IC 6-5.5-7-3","heading":"False entries in books; multiple books; failure to make return; false returns","body":"Sec. 3. A taxpayer who:\n(1) makes false entries in the taxpayer's books;\n(2) keeps more than one (1) set of books;\n(3) fails to make a return required to be made under this chapter; or\n(4) makes a false return or false statement in a return;\nwith intent to defraud the state or to evade the payment of a tax imposed under this article commits a Level 6 felony.","path":["TITLE 6. TAXATION","ARTICLE 5.5. TAXATION OF FINANCIAL INSTITUTIONS","Chapter 7. Penalties"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-5.5-7-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"cdd6149a2cd12bb3c90dccb487fbbf50705d63aafcfacac89126c42c0fc5995e","source_id":"us-in","stale":false,"prev":"us-in/ic-6-5.5-7-2","next":"us-in/ic-6-5.5-7-4"},"notice":"GroundRules: Original legal text. Not legal advice."}