Ind. Code § 6-8-1-19

Current through P.L. 171-2024

Section 6-8-1-19 - Amount collected from tax; failure of collecting trustee to pay; offense

Any person charging against or deducting from any payment due to any other person any amount being or represented as being a tax levied by this chapter or receiving money or credits as or purporting to be such a tax is a trustee of the amounts so charged, deducted, or received. A trustee who fails to pay any of those amounts to the department when due, with intent to evade payment of the tax, commits a Level 6 felony.

IC 6-8-1-19

Amended by P.L. 158-2013, SEC. 104, eff. 7/1/2014.

(Formerly: Acts 1947, c.278, s.19.) As amended by Acts1978 , P.L. 2, SEC.650.