Ind. Code § 6-6-1.1-1309 – Distributor; violations; offense

Except as otherwise provided by this chapter, a distributor who:

(1) recklessly fails to file the returns or statements and to pay the taxes as required by this chapter; or
(2) knowingly fails to keep correct records, books, and accounts required by this chapter;
commits a Class B misdemeanor.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.61, SEC.9.