IC 6-6-12-9: False statement; fraudulent fuel receipts; penalties

Sec. 9. A person who knowingly makes a false statement or knowingly presents a fraudulent receipt for the payment of a road tax for the purpose of:

(1) obtaining;

(2) attempting to obtain; or

(3) assisting any other person to obtain or attempt to obtain;

a credit under this chapter commits a Class C infraction.