6-6-1.1-1301. Repealed
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.17. Repealed by Acts 1980, P.L.61, SEC.15.
6-6-1.1-1302. Repealed
As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.
6-6-1.1-1303. Repealed
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.53. Repealed by Acts 1980, P.L.61, SEC.15.
6-6-1.1-1304. Repealed
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.321, SEC.4. Repealed by Acts 1980, P.L.61, SEC.15.
6-6-1.1-1305. Submission of False Information on Invoice to Support Refund or Credit; Forfeiture
Sec. 1305. A person who changes the date, name, gallonage, or other information shown on an invoice used to support a refund or a credit claim under section 904.1 of this chapter, or who submits false information on an invoice, forfeits the right to a refund or credit on that invoice. However, the administrator may […]
6-6-1.1-1306. Fraudulent Procurement of Refund or Credit; Offense
Sec. 1306. A person who makes a false statement in connection with a refund or credit application under section 904.1 of this chapter, or who collects or causes to be repaid to a person money to which that person is not entitled commits a Class B infraction. As added by Acts 1979, P.L.79, SEC.1. Amended […]
6-6-1.1-1307. Submission of Multiple Invoices for Refund; Offense
Sec. 1307. A person who submits an original invoice and a certified copy of an invoice, or two (2) or more certified copies of an invoice, to the administrator under section 904.1 of this chapter for the same transaction commits a Class B misdemeanor. As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.1-1991, SEC.64.
6-6-1.1-1308. Failure to Pay Tax Collected to Administrator; Offense
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. As added by Acts 1979, P.L.79, SEC.1. Amended by […]
6-6-1.1-1309. Distributor; Violations; Offense
Sec. 1309. Except as otherwise provided by this chapter, a distributor who: (1) recklessly fails to file the returns or statements and to pay the taxes as required by this chapter; or (2) knowingly fails to keep correct records, books, and accounts required by this chapter; commits a Class B misdemeanor. As added by Acts […]
6-6-1.1-1310. Use of Untaxed Gasoline; Offense
Sec. 1310. A person who knowingly uses gasoline on which the tax has not been paid commits a Class B misdemeanor. As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.55.