Indiana Code § 6-5.5-7-4

Failure to permit examination of books, records, or property; refusal to testify or produce records
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Sec. 4. A person who knowingly: (1) fails to permit the examination of any book, paper, account, record, or other data by the department or its authorized agents; (2) fails to permit the inspection or appraisal of any property by the department or its authorized agents; or (3) refuses to offer testimony or produce a record; required under this article commits a Level 6 felony.

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