Amount collected from tax; failure of collecting trustee to pay;
offense
Sec. 19. Any person charging against or deducting from any
payment due to any other person any amount being or represented as
being a tax levied by this chapter or receiving money or credits as or
purporting to be such a tax is a trustee of the amounts so charged,
deducted, or received. A trustee who fails to pay any of those
amounts to the department when due, with intent to evade payment
of the tax, commits a Class D felony.
(Formerly: Acts 1947, c.278, s.19.) As amended by Acts 1978, P.L.2,
SEC.650.
Last modified: May 28, 2006