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 § 6-8-1-19

Art. 8MISCELLANEOUS

Ch. 1Petroleum Severance Tax

This text of Indiana § 6-8-1-19 (Amount collected from tax; failure of collecting trustee to pay; offense) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-8-1-19 (2026).

Text

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.