Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 10-9-4
Violation; offenses
Official textiac.iga.in.govlast amended
Sec. 4. (a) A person who recklessly violates a provision of IC 6-6-2.5 for which no specific penalty is provided commits a Class
C infraction.
(b) A person who commits such offenses with the intent to evade the tax imposed by IC 6-6-2.5 and to defraud the state commits
a Level 6 felony.
Amendment history
(Department of State Revenue; Reg 6-6-2.1-1212(010); filed Jan 3, 1983, 2:29 p.m.: 6 IR 308; filed Dec 18, 2015, 3:40 p.m.: 20160113-IR-045140518FRA)
Source: view the official text
Nearby sections (25 sections)
- 10-6-1 · Refund of tax or penalty erroneously paid (Repealed)
- 10-6-2 · Refund claim; limitations (Repealed)
- 10-6-3 · Loss or destruction of fuel; refund of tax paid (Repealed)
- 10-6-4 · In case of loss, destruction; record keeping by licensee,…
- 10-6-5 · Refund of tax paid by mistake
- 10-6-6 · Refunds restricted (Repealed)
- 10-7-1 · Reward for tax evasion report (Repealed)
- 10-7-2 · Sealing of pump; impoundment of vehicle or tank
- 10-7-3 · Gallonage totalizers
- 10-9-1 · Intentional failure to pay tax; offense (Repealed)
- 10-9-2 · Intentional breakage of seal
- 10-9-3 · Reckless or intentional violation; offense
- 10-9-4 · Violation; offenses
- 10-9-5 · Failure to collect tax from authorized unlicensed users or…
- 10-9-6 · Display of tax rate
- 10-10-1 · Report of deliveries
- 10-10-2 · Collection and payment by dealer (Repealed)
- 10-10-3 · Payment by user (Repealed)
- 10-10-4 · Notice of delivery by dealer (Repealed)
- 11-1-1 · "Rules of construction" defined (Repealed)
- 11-1-2 · "Board" defined (Repealed)
- 11-1-3 · "Department" defined (Repealed)
- 11-1-4 · "Disposal facility" defined (Repealed)
- 11-1-5 · "Ton" defined (Repealed)
- 11-1-6 · "Hazardous waste" defined (Repealed)