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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 8. MISCELLANEOUS
CHAPTER 1. Petroleum Severance Tax
6-8-1-19. Amount collected from tax; failure of collecting trustee to pay; offense
Universal Citation: IN Code § 6-8-1-19 (2018)
IC 6-8-1-19 Amount collected from tax; failure of collecting trustee to pay; offense
Sec. 19. Any person charging against or deducting from any payment due to any other person any amount being or represented as being a tax levied by this chapter or receiving money or credits as or purporting to be such a tax is a trustee of the amounts so charged, deducted, or received. A trustee who fails to pay any of those amounts to the department when due, with intent to evade payment of the tax, commits a Level 6 felony.
Formerly: Acts 1947, c.278, s.19. As amended by Acts 1978, P.L.2, SEC.650; P.L.158-2013, SEC.104.
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