Sec. 1308. 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.
Ind. Code § 6-6-1.1-1308
Failure to pay tax collected to administrator; offense
Known as the Gasoline Tax Law
The act spans §§ 6-6-1.1-1001 to 6-6-1.1-910 (129 sections).
As added by Acts 1979, P.L.79, SEC.1
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.