Sec. 3. A taxpayer who: (1) makes false entries in the taxpayer's books; (2) keeps more than one (1) set of books; (3) fails to make a return required to be made under this chapter; or (4) makes a false return or false statement in a return; with intent to defraud the state or to evade the payment of a tax imposed under this article commits a Level 6 felony.
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