Sec. 1314. A person subject to the tax imposed under section 201 of this chapter who fails to keep books and records as required by IC 6-8.1-5 is subject to the penalty under IC 6-8.1-10-4.
Ind. Code § 6-6-1.1-1314
Failure to keep books and records; penalty
Known as the Gasoline Tax Law
The act spans §§ 6-6-1.1-1001 to 6-6-1.1-910 (129 sections).
As added by P.L.97-1987, SEC.15.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.