Sec. 18. (a) A person who knowingly makes a false statement or knowingly presents a fraudulent receipt for the sale of motor fuel for the purpose of:
(1) obtaining;
(2) attempting to obtain; or
(3) assisting any other person to obtain or attempt to obtain;
a credit, refund, or reduction of liability for the tax imposed under this chapter commits a Class C infraction.
(b) A carrier who knowingly violates this chapter, except for a violation covered by section 17 of this chapter, commits a Class C infraction.
As added by Acts 1982, P.L.59, SEC.1.
Structure Indiana Code
Article 6. Motor Fuel and Vehicle Excise Taxes
Chapter 4.1. Motor Carrier Fuel Tax
6-6-4.1-2. Applicability of Chapter
6-6-4.1-3. Leased Motor Vehicles
6-6-4.1-4. Imposition of Tax; Rates; Computation of Amount of Fuel Consumed in Indiana
6-6-4.1-4.7. Certification for Proportional Use Credit
6-6-4.1-4.8. Claim for Proportional Use Credit
6-6-4.1-5. Disposition of Tax Revenue
6-6-4.1-6. Credits Against Tax
6-6-4.1-7. Computation of Credits; Refunds; Interest
6-6-4.1-7.1. Class Action for Refund of Tax; Prerequisites
6-6-4.1-9. Presumption of Consumption Rate
6-6-4.1-10. Quarterly Reports; Exemptions
6-6-4.1-11. Pooled Services; Joint Reports; Calculation of Tax; Contents of Reports
6-6-4.1-12. Annual Permit, Cab Card, and Emblem
6-6-4.1-13. Special Trip Permits; Repair and Maintenance Permits
6-6-4.1-14.5. Agreements; Limitations; Transmittals
6-6-4.1-16. Agreements for Cooperative Audit of Reports and Returns
6-6-4.1-17. Suspension or Revocation of Permit or Temporary Authorization; Reinstatement
6-6-4.1-18. Violations; Penalties
6-6-4.1-19. Impoundment of Commercial Motor Vehicle; Release of Cargo
6-6-4.1-20. Failure to Keep Books and Records; Penalty
6-6-4.1-22. Carriers; Interest on Nonpayment