Violations; penalties
Sec. 18. (a) A person who knowingly makes a false statement or
knowingly presents a fraudulent receipt for the sale of motor fuel for
the purpose of:
(1) obtaining;
(2) attempting to obtain; or
(3) assisting any other person to obtain or attempt to obtain;
a credit, refund, or reduction of liability for the tax imposed under
this chapter commits a Class C infraction.
(b) A carrier who knowingly violates this chapter, except for a
violation covered by section 17 of this chapter, commits a Class C
infraction.
As added by Acts 1982, P.L.59, SEC.1.
Last modified: May 28, 2006