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.
Indiana Legal Code