Sec. 8. (a) All records of a person that have collected or that should have collected gross retail taxes shall be kept open for examination at any reasonable time by the department or the department's authorized agents. A person that violates this subsection commits a Level 6 felony. (b) A person that: (1) makes false entries in a tax record; or (2) keeps more than one (1) set of tax records; with the intent to defraud the state or evade remittance of the tax imposed by this article commits a Level 6 felony.
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