Sec. 21. (a) A person who, with intent to avoid the obligation to obtain worker's compensation coverage as required by IC 22-3-5-1 and IC 22-3-7-34, falsely classifies an employee as one (1) of the following commits worker's compensation fraud:
(1) An independent contractor.
(2) A sole proprietor.
(3) An owner.
(4) A partner.
(5) An officer.
(6) A member in a limited liability company.
(b) The offense described in subsection (a) is a Class A misdemeanor.
As added by P.L.252-2015, SEC.37.