{"data":{"id":"us-in/ic-6-6-1.1-1309","jurisdiction":"us-in","citation":"IC 6-6-1.1-1309","heading":"Distributor; violations; offense","body":"Sec. 1309. Except as otherwise provided by this chapter, a distributor who:\n(1) recklessly fails to file the returns or statements and to pay the taxes as required by this chapter; or\n(2) knowingly fails to keep correct records, books, and accounts required by this chapter;\ncommits a Class B misdemeanor.","path":["TITLE 6. TAXATION","ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES","Chapter 1.1. Gasoline Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-6-1.1-1309","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"b4dcb5ca59a79807e46e6eddc5a7df4438041d212973af4c3f50c36785a3714d","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-1.1-1308","next":"us-in/ic-6-6-1.1-1310"},"notice":"GroundRules: Original legal text. Not legal advice."}