{"data":{"id":"us-in/ic-6-6-1.1-1314","jurisdiction":"us-in","citation":"IC 6-6-1.1-1314","heading":"Failure to keep books and records; penalty","body":"Sec. 1314. A person subject to the tax imposed under section 201 of this chapter who fails to keep books and records as required by IC 6-8.1-5 is subject to the penalty under IC 6-8.1-10-4.","path":["TITLE 6. TAXATION","ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES","Chapter 1.1. Gasoline Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-6-1.1-1314","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"e5e635a0771c8ea1189554cfffd33d4882b9f2f1f32258c0258a831c06d81cc1","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-1.1-1313","next":"us-in/ic-6-6-1.1-1315"},"notice":"GroundRules: Original legal text. Not legal advice."}