Indiana Code - Taxation - Title 6, Section 6-6-1.1-1316

Breaking fuel pump seals; failure to report meter readings;
removing post signs; failure to notify; offenses

Sec. 1316. (a) A person:
(1) who knowingly breaks a seal on a sealed fuel pump without
authorization; or
(2) who knowingly fails or refuses to report meter readings
under section 1008 or section 1110 of this chapter;
commits a Class D felony.
(b) A person who, without authorization:
(1) removes;
(2) alters;
(3) defaces; or
(4) covers;
a sign posted by the department that states that no transactions
involving gasoline, gasohol, aviation gasoline, or marina gasoline
may be made at a location commits a Class B misdemeanor.
However, the offense is a Class D felony if it is committed with the
intent to evade the tax imposed by this chapter or to defraud the state.
(c) A dealer or licensed distributor shall notify the department of:
(1) a broken fuel pump seal; or
(2) a removed, altered, defaced, or covered sign that has been
posted by the department.
(d) A dealer or licensed distributor that fails to notify the
department, as required by subsection (c), within two (2) days after:
(1) a fuel pump seal is broken; or
(2) a sign posted by the department has been removed, altered,
defaced, or covered;
commits a Class D felony.

As added by P.L.97-1987, SEC.17.

Last modified: May 28, 2006