Reckless or intentional violation; offense

Sec. 3. (a) A person commits a Class B misdemeanor if a person:

(1) recklessly fails to file a report, return, or statement required by IC 6-6-2.5;

(2) knowingly makes a false statement in a return or report to the administrator, or in connection with an application for the refund

of any tax claimed to have been erroneously paid under IC 6-6-2.5;

(3) knowingly collects a refund or pays a refund of tax on fuel actually placed into the fuel supply tank of a motor vehicle;

or

(4) knowingly acts as a special fuel licensee without a license or authorization.

(b) A person who commits one (1) of the aforementioned offenses with the intent to evade the tax imposed by IC 6-6-2.5 or to

defraud this state commits a Level 6 felony.

(c) Each day during which a person acts as a special fuel licensee without a license constitutes a separate offense.