Violations; penalties

Official textiga.in.govlast amended 1982

Sec. 18. (a) A person who knowingly makes a false statement or knowingly presents a fraudulent receipt for the sale of motor fuel for the purpose of:

# (1)

obtaining;

# (2)

attempting to obtain; or

# (3)

assisting any other person to obtain or attempt to obtain;
a credit, refund, or reduction of liability for the tax imposed under this chapter commits a
Class C infraction.

(b) A carrier who knowingly violates this chapter, except for a violation covered by section 17 of this chapter, commits a Class C infraction.
As added by Acts 1982, P.L.59, SEC.1.

Amendment history

As added by Acts 1982, P.L.59, SEC.1.

Source: view the official text

Nearby sections (25 sections)

6-6-4.1-7.1 · Class action for refund of tax; prerequisites
6-6-4.1-8 · Bond, letter of credit, or cash deposit; furnishing;…
6-6-4.1-9 · Presumption of consumption rate
6-6-4.1-10 · Quarterly reports; exemptions
6-6-4.1-11 · Pooled services; joint reports; calculation of tax;…
6-6-4.1-12 · Annual permit, cab card, and emblem; exemption
6-6-4.1-13 · Special trip permits; repair and maintenance permits
6-6-4.1-14 · Reciprocity
6-6-4.1-14.5 · Agreements; limitations; transmittals
6-6-4.1-15 · Enforcement
6-6-4.1-16 · Agreements for cooperative audit of reports and returns
6-6-4.1-17 · Suspension or revocation of permit or temporary
6-6-4.1-18 · Violations; penalties
6-6-4.1-19 · Impoundment of commercial motor vehicle; release of cargo
6-6-4.1-20 · Failure to keep books and records; penalty
6-6-4.1-21 · Repealed
6-6-4.1-22 · Carriers; interest on nonpayment
6-6-4.1-23 · Penalty
6-6-4.1-24 · Proposed assessment; protest; hearing
6-6-4.1-25 · Registration or licensure of vehicle required to obtain…
6-6-4.1-26 · Issuance of excess size or weight permit; proof of…
6-6-4.1-27 · Information sharing; confidential information
6-6-5-0.1 · Application of certain amendments to chapter
6-6-5-0.5 · Application
6-6-5-1 · Definitions; applicability

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