{"data":{"id":"us-in/ic-6-5.5-7-4","jurisdiction":"us-in","citation":"IC 6-5.5-7-4","heading":"Failure to permit examination of books, records, or property; refusal to testify or produce records","body":"Sec. 4. A person who knowingly:\n(1) fails to permit the examination of any book, paper, account, record, or other data by the department or its authorized agents;\n(2) fails to permit the inspection or appraisal of any property by the department or its authorized agents; or\n(3) refuses to offer testimony or produce a record;\nrequired 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#6-5.5-7-4","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"9ae243b938a6267602f1959cae9e03ee3f189fa47978e4ff666d4eded9fd3ad6","source_id":"us-in","stale":false,"prev":"us-in/ic-6-5.5-7-3","next":"us-in/ic-6-5.5-7-5"},"notice":"GroundRules: Original legal text. Not legal advice."}