(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.
Indiana Legal Code