# Ind. Code § 6-1.1-37-6: Class A misdemeanors related to property tax matters

> Indiana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A1.1_C37_S6-1.1-37-6

## Section

- **Citation:** Ind. Code § 6-1.1-37-6
- **Heading:** Class A misdemeanors related to property tax matters
- **Jurisdiction:** Indiana
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Indiana Code / Title 6 / Article 1.1 / Chapter 37 / Section 6-1.1-37-6

## Text

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.

## Nearby sections

- [Ind. Code § 6-1.1-37-1 State or local government officers; failure to perform](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A1.1_C37_S6-1.1-37-1.md)
- [Ind. Code § 6-1.1-37-2 Assessment violations by public officials or employees](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A1.1_C37_S6-1.1-37-2.md)
- [Ind. Code § 6-1.1-37-3 False information in return or document; offense](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A1.1_C37_S6-1.1-37-3.md)
- [Ind. Code § 6-1.1-37-4 False claim for veteran's property tax deduction](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A1.1_C37_S6-1.1-37-4.md)
- [Ind. Code § 6-1.1-37-5 False statement concerning assessment of forest land](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A1.1_C37_S6-1.1-37-5.md)
- [Ind. Code § 6-1.1-37-6 Class A misdemeanors related to property tax matters](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A1.1_C37_S6-1.1-37-6.md)
- [Ind. Code § 6-1.1-37-7 Personal property return; various violations and penalties](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A1.1_C37_S6-1.1-37-7.md)
- [Ind. Code § 6-1.1-37-7.5 Repealed](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A1.1_C37_S6-1.1-37-7.5.md)
- [Ind. Code § 6-1.1-37-8 Vending machines without identification device](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A1.1_C37_S6-1.1-37-8.md)
- [Ind. Code § 6-1.1-37-9 Property taxes; deadlines; interest rate; penalties](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A1.1_C37_S6-1.1-37-9.md)
- [Ind. Code § 6-1.1-37-10 Penalties for delinquent taxes; amount; application of amounts paid; when payments considered to be made; initial penalty period](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A1.1_C37_S6-1.1-37-10.md)
- [Ind. Code § 6-1.1-37-10.1 Repealed](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A1.1_C37_S6-1.1-37-10.1.md)
- [Ind. Code § 6-1.1-37-10.5 Repealed](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A1.1_C37_S6-1.1-37-10.5.md)
- [Ind. Code § 6-1.1-37-10.7 Repealed](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A1.1_C37_S6-1.1-37-10.7.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A1.1_C37_S6-1.1-37-6. Check the current official text before relying on it. Not legal advice.