Indiana § 6-8-1-24 - Evasion of tax; offenses
Full text of Indiana Indiana Code § 6-8-1-24 — Evasion of tax; offenses, with citation guidance and answers to common questions.
§ 6-8-1-24. Evasion of tax; offenses
Sec. 24. It is a Class B misdemeanor for a person to fail to make any return required to be made under this chapter, or to make any false return, with intent to defraud the state or to evade the payment of the tax, or any part thereof, imposed by this chapter. It is a Class B misdemeanor for a person to recklessly fail to permit the examination of any book, paper, account, record, or other data by the department or its authorized agents, as required by this chapter, to recklessly fail to permit the inspection or appraisal of any property by the department or its authorized agents, or to knowingly fail to offer testimony or produce any record as required in this chapter. A person who makes a false statement, with intent to defraud the state or to evade the payment of the tax imposed under this chapter, commits a Level 6 felony.
Formerly: Acts 1947, c.278, s.24. As amended by Acts 1978, P.L.2, SEC.652; P.L.158-2013, SEC.105.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 6-8-1-24
What does Indiana Code § 6-8-1-24 cover?
Section 6-8-1-24 ("Evasion of tax; 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 § 6-8-1-24?
A common citation format is "Indiana Code § 6-8-1-24" (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 § 6-8-1-24 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.