Indiana § 6-8-1-19 Amount collected from tax; failure of collecting trustee to pay; offense

Indiana Statutes

§ 6-8-1-19 — Amount collected from tax; failure of collecting trustee to pay; offense

Indiana·Art. 8 MISCELLANEOUS·Ch. 1 Petroleum Severance Tax

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 Level 6 felony.
Formerly: Acts 1947, c.278, s.19. As amended by Acts 1978,
P.L.2, SEC.650; P.L.158-2013, SEC.104.

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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 Level 6 felony.
Formerly: Acts 1947, c.278, s.19. As amended by Acts 1978,
P.L.2, SEC.650; P.L.158-2013, SEC.104.

Indiana § 6-8-1-19 (Amount collected from tax; failure of collecting trustee to pay; offense) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.