Failure of suppliers, permissive suppliers, importers, and blenders
to collect or timely remit tax; penalties
Sec. 63. (a) A supplier, permissive supplier, importer, or blender
who knowingly fails to collect or timely remit tax otherwise required
to be paid to the department under section 35 of this chapter or
pursuant to a tax precollection agreement under section 35 of this
chapter is liable for the uncollected tax plus a penalty equal to one
hundred percent (100%) of the uncollected tax.
(b) Collection of a special fuel tax arising from an out-of-state
transaction does not in itself subject a supplier or permissive supplier
to the jurisdiction of Indiana for any tax liability arising outside of
this chapter.
(c) A person who fails or refuses to pay over to the state the tax
on special fuel at the time required in this chapter or who
fraudulently withholds or appropriates or otherwise uses the money
or any portion thereof belonging to the state commits a Class D
felony.
(d) A person who negligently disregards any provision of this
chapter is subject to a civil penalty of five hundred dollars ($500) for
each separate occurrence of negligent disregard as determined by the
commissioner.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994,
SEC.34; P.L.65-1997, SEC.3.
Last modified: May 28, 2006