Section 7.1-5-11-6 - Devious transportation prohibited(a) It is unlawful for a person to use or employ, or agree to use or employ, a method of transportation, or device, or fictitious name, or fictitious routing, or to enter into a scheme or method of transportation, or to resort to a trick or device, with the intent to evade, avoid, or defeat the collection of a tax imposed by this title, or to evade or prevent the enforcement of a provision of this title.(b) A person who violates this section commits a Class A misdemeanor. However, the offense is a Level 6 felony if the amount of tax is at least seven hundred fifty dollars ($750).Pre-1973 Recodification Citation: 7-1-1-33(f).
Amended by P.L. 159-2014, SEC. 92, eff. 7/1/2014.Formerly: Acts1973 , P.L. 55, SEC.1.