A taxpayer who:

1. (1) makes false entries in the taxpayer's books;
2. (2) keeps more than one (1) set of books;
3. (3) fails to make a return required to be made under this chapter; or

4. (4) makes a false return or false statement in a return;

   with intent to defraud the state or to evade the payment of a tax imposed under this article commits a Level 6 felony.

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.158-2013, SEC.90.