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Indiana Code — Title 6 (Taxation)

IC 6-6-13-13

Failure to collect or remit; monetary penalties; criminal

Official textiga.in.govlast amended

liability
Sec. 13.

# (a)

A person who knowingly fails to collect or timely remit tax otherwise required to be paid to the department under section 9 of this chapter is liable for the uncollected tax plus a penalty equal to one hundred percent (100%) of the uncollected tax.

# (b)

A person who recklessly, knowingly, or intentionally fails or refuses to pay over to the state the aviation fuel excise tax at the time required in this chapter or who fraudulently withholds or appropriates or otherwise uses the money or any part thereof belonging to the state commits a Level 6 felony.

# (c)

A person who negligently disregards any provision of this chapter is subject to a civil penalty of five hundred dollars ($500) for each separate occurrence of negligent disregard as determined by the department.
As added by P.L.288-2013, SEC.67. Amended by P.L.168-2014, SEC.10.

Amendment history

As added by P.L.288-2013, SEC.67. Amended by P.L.168-2014, SEC.10.

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Nearby sections (25 sections)
  1. 6-6-13-1 · Applicability
  2. 6-6-13-2 · "Aviation fuel"
  3. 6-6-13-3 · "Department"
  4. 6-6-13-4 · "Person"
  5. 6-6-13-5 · "Retailer"
  6. 6-6-13-6 · Excise tax imposed
  7. 6-6-13-7 · Exempt entities
  8. 6-6-13-8 · Exemption certificates
  9. 6-6-13-9 · Schedule of remittance
  10. 6-6-13-10 · Method of remittance
  11. 6-6-13-11 · Collection allowance
  12. 6-6-13-12 · Excise tax collected held in trust; personal liability
  13. 6-6-13-13 · Failure to collect or remit; monetary penalties; criminal
  14. 6-6-13-14 · Listed tax
  15. 6-6-13-15 · Deposit of aviation fuel excise tax revenue
  16. 6-6-14-1 · "Alternative fuel"
  17. 6-6-14-2 · "Department"
  18. 6-6-14-3 · "Special fuel"
  19. 6-6-14-4 · Alternative fuel decals; annual fees
  20. 6-6-14-5 · Temporary trip permits
  21. 6-6-14-6 · Propane dealer license
  22. 6-6-14-7 · Alternative fuel decal application
  23. 6-6-14-8 · Affixing an alternative fuel decal; replacement
  24. 6-6-14-9 · Alternative fuel decal; use of alternative fuels
  25. 6-6-15-1 · Applicability
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