45 IAC 10-9-3 Reckless or intentional violation; offense

Authority: IC 6-8.1-3-3

Affected: IC 6-6-2.5

Sec. 3. (a) A person commits a Class B misdemeanor if a person:

(1) recklessly fails to file a report, return, or statement required by IC 6-6-2.5;

(2) knowingly makes a false statement in a return or report to the administrator, or in connection with an application for the refund of any tax claimed to have been erroneously paid under IC 6-6-2.5;

(3) knowingly collects a refund or pays a refund of tax on fuel actually placed into the fuel supply tank of a motor vehicle; or

(4) knowingly acts as a special fuel licensee without a license or authorization.

(b) A person who commits one (1) of the aforementioned offenses with the intent to evade the tax imposed by IC 6-6-2.5 or to defraud this state commits a Level 6 felony.

(c) Each day during which a person acts as a special fuel licensee without a license constitutes a separate offense.

(Department of State Revenue; Reg 6-6-2.1-1208(010); filed Jan 3, 1983, 2:29 p.m.: 6 IR 308; filed Dec 18, 2015, 3:40 p.m.: 20160113-IR-045140518FRA)