2019 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 5.5. Utility Services Use Tax
6-2.3-5.5-12. Utility services seller; responsible office liability for payment of collected taxes to department
Sec. 12. (a) An individual who:
(1) is an employee, officer, or member of a corporation, partnership, or limited liability company that is a seller of utility services; and
(2) has a duty to remit utility services use tax to the department under an agreement entered into by the seller of utility services under section 8 of this chapter by virtue of the individual's responsibilities within the corporation, partnership, or limited liability company;
holds those taxes in trust for the state and is personally liable for the payment of those taxes, plus any penalties and interest attributable to those taxes, to the state.
(b) An individual described in subsection (a) who knowingly fails to collect or remit the specified taxes to the state commits a Level 6 felony.
As added by P.L.162-2006, SEC.19. Amended by P.L.158-2013, SEC.82.
