Sec. 18. (a) The owner of a vehicle who knowingly registers the vehicle without paying wheel tax 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 wheel tax imposed under this chapter with respect to that registration commits a Class B misdemeanor.
As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.149-2015, SEC.14.
Structure Indiana Code
6-3.5-5-0.5. Ordinance Amendments; Application; Liability
6-3.5-5-1.1. Local Income Tax Council
6-3.5-5-2. Imposition of Tax; County Wheel Tax; Rate; Unpaid Tax
6-3.5-5-3. Vehicles Subject to Tax
6-3.5-5-5. Registration of Vehicles
6-3.5-5-6. Rescission of Wheel Tax and Vehicle Excise Tax
6-3.5-5-7. Increase or Decrease of Tax; Rates
6-3.5-5-8.5. Credit Upon Sale of Vehicle
6-3.5-5-9. Collection of Wheel Tax; Service Charge
6-3.5-5-9.5. Apportioned Wheel Tax for Certain Vehicles
6-3.5-5-11. Collections; Remittance; Report
6-3.5-5-13. Remittance and Reporting of Wheel Tax by Department
6-3.5-5-14. Appropriation of Money Derived From Wheel Tax
6-3.5-5-15. Wheel Tax Fund; Allocation; Distribution; Use