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2017 Indiana Code
TITLE 6. Taxation
ARTICLE 3.5. LOCAL TAXATION
CHAPTER 5. County Wheel Tax
6-3.5-5-18. Violations; offense
Universal Citation: IN Code § 6-3.5-5-18 (2017)
IC 6-3.5-5-18 Violations; offense
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.
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