Indiana § 6-8-1-23 - Record keeping violations; offenses
Full text of Indiana Indiana Code § 6-8-1-23 — Record keeping violations; offenses, with citation guidance and answers to common questions.
§ 6-8-1-23. Record keeping violations; offenses
Sec. 23. (a) Every taxpayer shall keep and maintain proper books and records sufficient to adequately reflect the severance of all petroleum products and their value for a period of three (3) years from the date of the filing of the return and the payment of the tax for each taxable period.
(b) It is a Class C infraction for a person subject to taxation under this chapter to fail to keep and preserve records, books, or accounts as may be necessary to determine the amount for which the person is liable. It is a Class C infraction for a person to fail to keep and preserve records for a period of three (3) years, or to fail to keep them open for examination at any time by the department or its authorized agents.
(c) It is a Class B misdemeanor for a person to make false entries in the person's books, or to keep more than one (1) set of books, with intent to defraud the state or evade the payment of the tax, or any part thereof, imposed by this chapter.
Formerly: Acts 1947, c.278, s.23. As amended by Acts 1978, P.L.2, SEC.651; P.L.128-2026, SEC.65.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 6-8-1-23
What does Indiana Code § 6-8-1-23 cover?
Section 6-8-1-23 ("Record keeping violations; offenses") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 6-8-1-23?
A common citation format is "Indiana Code § 6-8-1-23" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 6-8-1-23 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.