Indiana Code § 3-14-2-23

Opening, destruction, or unauthorized delivery of ballots by custodian of ballots
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Sec. 23. A person entrusted with the custody of ballots who knowingly: (1) opens a package in which the ballots are contained; (2) destroys a ballot; or (3) delivers such a package or ballot to a person not entitled to receive it; commits a Level 6 felony.

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