(a) A person:(1) who knowingly breaks a seal on a sealed fuel pump without authorization; or(2) who knowingly fails or refuses to report meter readings under section 1008 or section 1110 of this chapter;commits a Level 6 felony.(b) A person who, without authorization:(1) removes;(2) alters;(3) defaces; or(4) covers;a sign posted by the department that states that no transactions involving gasoline, gasohol, aviation gasoline, or marina gasoline may be made at a location commits a Class B misdemeanor. However, the offense is a Level 6 felony if it is committed with the intent to evade the tax imposed by this chapter or to defraud the state.(c) A dealer or licensed distributor shall notify the department of:(1) a broken fuel pump seal; or(2) a removed, altered, defaced, or covered sign that has been posted by the department.(d) A dealer or licensed distributor that knowingly fails to notify the department, as required by subsection (c), within two (2) days after:(1) a fuel pump seal is broken; or(2) a sign posted by the department has been removed, altered, defaced, or covered;commits a Level 6 felony.As added by P.L.97-1987, SEC.17. Amended by P.L.158-2013, SEC.94.
Indiana Legal Code