{"data":{"id":"us-in/ic-6-8-1-19","jurisdiction":"us-in","citation":"IC 6-8-1-19","heading":"Amount collected from tax; failure of collecting trustee to pay; offense","body":"Sec. 19. 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 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.","path":["TITLE 6. TAXATION","ARTICLE 8. MISCELLANEOUS","Chapter 1. Petroleum Severance Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8-1-19","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"5f05f65e49d9f6186e2fe8ae0df2a8512aa98d7d912f92830f83fb9f5e372880","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8-1-18","next":"us-in/ic-6-8-1-19.5"},"notice":"GroundRules: Original legal text. Not legal advice."}