Sec. 13. (a) The owner of a vehicle who knowingly registers the vehicle without paying the surtax imposed under this chapter with respect to that registration commits a Class B misdemeanor.
(b) An employee of the bureau of motor vehicles who recklessly issues a registration on any vehicle without collecting the surtax imposed under this chapter with respect to that registration commits a Class B misdemeanor.
As added by P.L.146-2016, SEC.11. Amended by P.L.256-2017, SEC.14.
Structure Indiana Code
Chapter 10. Municipal Vehicle Excise Tax
6-3.5-10-0.5. Ordinance Amendments; Application; Liability
6-3.5-10-2. Imposition and Rate of Surtax; Restrictions; Unpaid Tax
6-3.5-10-3. Vehicles Subject to Tax
6-3.5-10-4. Rescission of Surtax and Wheel Tax
6-3.5-10-5. Increase or Decrease of Surtax
6-3.5-10-7. Registration of Vehicle; Collection of Surtax
6-3.5-10-8. Surtax Reduction; Credit; Adjustment; Refund
6-3.5-10-8.5. Permanent Registration; Rate of Surtax; Not Subject to Additional Surtax
6-3.5-10-9. Collections; Remittance; Report