Failure to pay tax collected to administrator; offense
Sec. 1308. A person who receives or collects money as tax
imposed under this chapter on gasoline on which he has not paid the
tax, and knowingly fails to pay the money to the administrator as
required under this chapter, commits a Class D felony.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,
P.L.51, SEC.54.
Last modified: May 28, 2006