Section 6-6-1.1-606.6 - Penalties; improper delivery of gasoline(a) Except as provided in subsection (c), every person included within the terms of section 606(a) of this chapter who transports gasoline in a vehicle on the highways of Indiana in a vehicle having a total tank capacity of less than eight hundred fifty (850) gallons is liable to the state for a penalty equal to the rate provided in section 201 of this chapter on all gasoline transported into Indiana and delivered to any person other than a licensed distributor.(b) Except as provided in subsection (c), every person included within the terms of section 606(c) of this chapter who transports gasoline in a vehicle on the highways of Indiana is liable to the state for a penalty equal to the rate provided in section 201 of this chapter on all gasoline:(1) received by the person for transportation to a point outside Indiana;(2) not in fact transported to a point outside Indiana; and(3) in fact delivered to a person other than a licensed distributor inside Indiana.(c) The following are excluded when computing any liability under this section: (1) All deliveries of gasoline when the tax imposed by law was charged or collected by the parties under the circumstances described in this section.(2) Deliveries of gasoline used in computing the tax under section 301 of this chapter.As added by P.L. 69-1991, SEC.9.