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Indiana · Snapshot 2026

IC 6-6-1.1-1308: Failure to pay tax collected to administrator; offense

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES
  3. Chapter 1.1. Gasoline Tax

Sec. 1308. 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.

Collected 2026-09-09T01:51:39Z. Source file · JSON

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