Section 6-1.1-37-6 - Class A misdemeanors related to property tax matters A person who recklessly, knowingly, or intentionally:
(1) disobeys a subpoena, or a subpoena duces tecum, issued under the general assessment provisions of this article;(2) refuses to give evidence when directed to do so by an individual or board authorized under the general assessment provisions of this article to require the evidence;(3) fails to file a personal property return required under IC 6-1.1-3;(4) fails to subscribe to an oath or certificate required under the general assessment provisions of this article;(5) temporarily converts property which is taxable under this article into property not taxable to evade the payment of taxes on the converted property; or(6) fails to file an information return required by the department of local government finance under IC 6-1.1-4-42; commits a Class A misdemeanor.
Pre-1975 Property Tax Recodification Citation: 6-1-32-4.
(Formerly: Acts1975 , P.L. 47, SEC.1.) As amended by Acts1978 , P.L. 2, SEC.610; P.L. 182-2009 (ss), SEC.173.