{"data":{"id":"us-in/ic-6-6-4.1-20","jurisdiction":"us-in","citation":"IC 6-6-4.1-20","heading":"Failure to keep books and records; penalty","body":"Sec. 20. A person subject to the taxes imposed under section 4 of this chapter, section 4.3 of this chapter (before its repeal), and section 4.5 of this chapter (before its repeal) who fails to keep the books and records as required by IC 6-8.1-5 is subject to the penalty imposed under IC 6-8.1-10-4.","path":["TITLE 6. TAXATION","ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES","Chapter 4.1. Motor Carrier Fuel Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-6-4.1-20","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"40a821d098be6f339c52f94ae679c1d71a81dd3362bc75a87f44d6ceec72fe48","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-4.1-19","next":"us-in/ic-6-6-4.1-21"},"notice":"GroundRules: Original legal text. Not legal advice."}