Sec. 6. 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: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.610; P.L.182-2009(ss), SEC.173.
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