Ind. Code § 22-4-34-2

Sec. 2. An employing unit or other person who makes a false statement or representation knowing it to be false, or who knowingly fails to disclose a material fact, to prevent or reduce the payment of benefits to any individual entitled thereto, or to avoid becoming or remaining subject to this article or to avoid or reduce any contribution or other payment required from an employing unit under this article, or under the employment security law of any other state, or of the federal government or of a foreign government, or who knowingly fails to make any such contributions or other payment or to keep or furnish any reports required under this article or to produce or permit the inspection or copying of records as required under this article, commits a Class C misdemeanor. Each day of a failure constitutes a separate offense.