{"data":{"id":"us-in/ic-6-6-4.1-18","jurisdiction":"us-in","citation":"IC 6-6-4.1-18","heading":"Violations; penalties","body":"Sec. 18. (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:\n(1) obtaining;\n(2) attempting to obtain; or\n(3) assisting any other person to obtain or attempt to obtain;\na credit, refund, or reduction of liability for the tax imposed under this chapter commits a Class C infraction.\n(b) A carrier who knowingly violates this chapter, except for a violation covered by section 17 of this chapter, commits a Class C infraction.","path":["TITLE 6. TAXATION","ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES","Chapter 4.1. Motor Carrier Fuel Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-6-4.1-18","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"5f1439f5c94e378b543993960d883b3260354047bf2799454127e6169a8147a4","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-4.1-17","next":"us-in/ic-6-6-4.1-19"},"notice":"GroundRules: Original legal text. Not legal advice."}