Ind. Code § 6-6-1.1-1308

Current through P.L. 171-2024

Section 6-6-1.1-1308 - Failure to pay tax collected to administrator; offense

A person who receives or collects money as tax imposed under this chapter on gasoline on which the person has not paid the tax, and knowingly fails to pay the money to the administrator as required under this chapter, commits a Level 6 felony.

IC 6-6-1.1-1308

Amended by P.L. 158-2013, SEC. 92, eff. 7/1/2014.

As added by Acts1979 , P.L. 79, SEC.1. Amended by Acts1980 , P.L. 51, SEC.54.