Indiana Code — Title 6 (Taxation)
IC 6-8-1-19
Amount collected from tax; failure of collecting trustee to pay;
Official textiga.in.govlast amended
offense
Sec. 19. Any person charging against or deducting from any payment due to any other person any amount being or represented as being a tax levied by this chapter or receiving money or credits as or purporting to be such a tax is a trustee of the amounts so charged, deducted, or received. A trustee who fails to pay any of those amounts to the department when due, with intent to evade payment of the tax, commits a Level 6 felony.
Formerly: Acts 1947, c.278, s.19. As amended by Acts 1978, P.L.2, SEC.650; P.L.158-2013,
SEC.104.
Amendment history
Formerly: Acts 1947, c.278, s.19. As amended by Acts 1978, P.L.2, SEC.650; P.L.158-2013, SEC.104.
Source: view the official text
Nearby sections (25 sections)
- 6-8-1-7 · "Owner" defined
- 6-8-1-8 · Rate of taxation
- 6-8-1-9 · Tax liens
- 6-8-1-10 · Liability for tax
- 6-8-1-11 · Payment of tax; right of reimbursement
- 6-8-1-12 · Duties of department
- 6-8-1-13 · Repealed
- 6-8-1-14 · Repealed
- 6-8-1-15 · Repealed
- 6-8-1-16 · Repealed
- 6-8-1-17 · Repealed
- 6-8-1-18 · Tax additional to all other taxes
- 6-8-1-19 · Amount collected from tax; failure of collecting trustee to…
- 6-8-1-20 · Repealed
- 6-8-1-21 · Repealed
- 6-8-1-22 · Repealed
- 6-8-1-23 · Record keeping violations; offenses
- 6-8-1-24 · Evasion of tax; offenses
- 6-8-1-25 · Repealed
- 6-8-1-26 · Repealed
- 6-8-1-27 · Disposition of revenues
- 6-8-1-28 · Reversion of oil and gas fund
- 6-8-5-1 · Qualifying bonds, notes, warrants, or other evidences of
- 6-8-8-1 · Suits to enforce tax liability; "taxes" defined
- 6-8-8-2 · Short title