Ind. Code § 3-11-4-2.1

Sec. 2.1. If a person receives a completed absentee ballot application that the person has reason to believe is materially false, fictitious, or fraudulent, the person shall deliver the application to the appropriate county election board not later than the deadline set forth in section 2 of this chapter, with a statement sworn or affirmed to under the penalties for perjury, setting forth the reasons why the person believes that the application may be materially false, fictitious, or fraudulent. The county election board shall act under IC 3-6-5-31 to determine if a violation of election law has occurred.