Sec. 13. (a) A person who knowingly fails to collect or timely remit tax otherwise required to be paid to the department under section 9 of this chapter is liable for the uncollected tax plus a penalty equal to one hundred percent (100%) of the uncollected tax.
(b) A person who recklessly, knowingly, or intentionally fails or refuses to pay over to the state the aviation fuel excise tax at the time required in this chapter or who fraudulently withholds or appropriates or otherwise uses the money or any part thereof belonging to the state commits a Level 6 felony.
(c) A person who negligently disregards any provision of this chapter is subject to a civil penalty of five hundred dollars ($500) for each separate occurrence of negligent disregard as determined by the department.
As added by P.L.288-2013, SEC.67. Amended by P.L.168-2014, SEC.10.
Structure Indiana Code
Article 6. Motor Fuel and Vehicle Excise Taxes
Chapter 13. Aviation Fuel Excise Tax
6-6-13-8. Exemption Certificates
6-6-13-9. Schedule of Remittance
6-6-13-10. Method of Remittance
6-6-13-11. Collection Allowance
6-6-13-12. Excise Tax Collected Held in Trust; Personal Liability
6-6-13-13. Failure to Collect or Remit; Monetary Penalties; Criminal Liability