Indiana Code — Title 6 (Taxation)
IC 6-6-1.1-1308
Failure to pay tax collected to administrator; offense
Official textiga.in.govlast amended
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.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.54;
P.L.158-2013, SEC.92.
Amendment history
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.54; P.L.158-2013, SEC.92.
Source: view the official text
Nearby sections (25 sections)
- 6-6-1.1-1202 · Identification markings on transportation equipment
- 6-6-1.1-1203 · Separate statement of tax rate on sales or delivery…
- 6-6-1.1-1204 · Political subdivisions; excise tax prohibited
- 6-6-1.1-1205 · Criminal proceedings; precedence
- 6-6-1.1-1206 · Suit against state to resolve tax dispute; jurisdiction;…
- 6-6-1.1-1301 · Repealed
- 6-6-1.1-1302 · Repealed
- 6-6-1.1-1303 · Repealed
- 6-6-1.1-1304 · Repealed
- 6-6-1.1-1305 · Submission of false information on invoice to support…
- 6-6-1.1-1306 · Fraudulent procurement of refund or credit; offense
- 6-6-1.1-1307 · Submission of multiple invoices for refund; offense
- 6-6-1.1-1308 · Failure to pay tax collected to administrator; offense
- 6-6-1.1-1309 · Distributor; violations; offense
- 6-6-1.1-1310 · Use of untaxed gasoline; offense
- 6-6-1.1-1311 · Use or sale in Indiana of tax-exempt gasoline purchased…
- 6-6-1.1-1312 · Reckless violations; offense
- 6-6-1.1-1313 · Evasion of tax; offense
- 6-6-1.1-1314 · Failure to keep books and records; penalty
- 6-6-1.1-1315 · Failure to file reports; incomplete reports; civil…
- 6-6-1.1-1316 · Breaking fuel pump seals; failure to report meter…
- 6-6-1.6-1 · Definitions
- 6-6-1.6-2 · Determination of rates; July 1, 2017
- 6-6-1.6-3 · Calculation of annual index factors
- 6-6-2.5-1 · "Alternative fuel"