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.
Indiana Legal Code