Sealing pumps; impoundment of vehicles or tanks; report of

# (1)

a licensed distributor becomes delinquent in the payment of any amount due under this chapter;

# (2)

there is evidence that the revenue of a licensed distributor is in jeopardy;

# (3)

a distributor is operating without the license required by this chapter;

# (4)

a licensed distributor is operating without the bond, letter of credit, or cash deposit required by this chapter; or

# (5)

a person has received gasoline in this state and the gasoline tax has not been remitted to the state as required by section 504 of this chapter.

(c) The pumps may be sealed and the sign posted until:

(1) all reports are filed and the fees, taxes, fines, and penalties imposed by this chapter are paid;

(2) the interest and penalties imposed by IC 6-8.1-10-1 and IC 6-8.1-10-2.1 are paid

in full;

(3) the license required by this chapter is obtained; and

(4) the bond, letter of credit, or cash deposit required by this chapter is provided.

(d) The administrator may require any person operating under this chapter to report meter readings that show the amount of fuel dispensed or used from a metered pump.

(e) The administrator may authorize the state police department to impound any vehicle or tank under subsection (a) on behalf of the department of state revenue.
As added by P.L.97-1987, SEC.12. Amended by P.L.1-1991, SEC.61.