{"data":{"id":"us-in/ic-6-7-1-22","jurisdiction":"us-in","citation":"IC 6-7-1-22","heading":"Record keeping violations; offense","body":"Sec. 22. A person required by this chapter to keep records who recklessly:\n(1) fails to keep the record so required;\n(2) falsifies the records; or\n(3) fails to safely preserve the records for the period of three (3) years in such a manner as to insure permanency and accessibility for inspection by the department;\ncommits a Class C misdemeanor.","path":["TITLE 6. TAXATION","ARTICLE 7. TOBACCO TAXES","Chapter 1. Cigarette Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-7-1-22","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"c3de78e27c617a9f2f0880e9453015f2e75e4b3b011e66b370a9940e424e2a4b","source_id":"us-in","stale":false,"prev":"us-in/ic-6-7-1-21","next":"us-in/ic-6-7-1-23"},"notice":"GroundRules: Original legal text. Not legal advice."}