{"data":{"id":"us-in/ic-6-7-1-36","jurisdiction":"us-in","citation":"IC 6-7-1-36","heading":"Evasion of tax; offense","body":"Sec. 36. It is a Class C misdemeanor for a person to make any false report or false statement in any report, with intent to defraud the state or to evade the payment of the tax, or any part thereof, imposed by this chapter.","path":["TITLE 6. TAXATION","ARTICLE 7. TOBACCO TAXES","Chapter 1. Cigarette Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-7-1-36","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"5b56fae15b7a09824525c8dcdc51d073219ed1b31c6234fb008a5a7212e3c492","source_id":"us-in","stale":false,"prev":"us-in/ic-6-7-1-35","next":"us-in/ic-6-7-1-37"},"notice":"GroundRules: Original legal text. Not legal advice."}