Sec. 1313. A person who violates sections 1309 through 1311 of this chapter with intent to evade the tax imposed by this chapter or to defraud the state commits a Level 6 felony.
Ind. Code § 6-6-1.1-1313
Evasion of tax; 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.