Indiana Statutes

§ 7.1-5-11-6 — Devious transportation prohibited

Indiana § 7.1-5-11-6
JurisdictionIndiana
Art. 5CRIMES AND INFRACTIONS
Ch. 11Unlawful Transportation

This text of Indiana § 7.1-5-11-6 (Devious transportation prohibited) 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 § 7.1-5-11-6 (2026).

Text

(a)It is unlawful for a person to use or employ, or agree to use or employ, a method of transportation, or device, or fictitious name, or fictitious routing, or to enter into a scheme or method of transportation, or to resort to a trick or device, with the intent to evade, avoid, or defeat the collection of a tax imposed by this title, or to evade or prevent the enforcement of a provision of this title.
(b)A person who violates this section commits a Class A misdemeanor. However, the offense is a Level 6 felony if the amount of tax is at least seven hundred fifty dollars ($750). [Pre-1973 Recodification Citation: 7-1-1-33(f).] Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.159-2014, SEC.92.

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Nearby Sections

15
§ 7.1-1-1-1
General purposes
§ 7.1-1-1-11.5
Repealed
§ 7.1-1-2-0.1
Repealed
§ 7.1-1-2-1
Construction
§ 7.1-1-2-13
Repealed
§ 7.1-1-2-2
Scope
§ 7.1-1-2-3
Exceptions
§ 7.1-1-2-4
Gender and number
§ 7.1-1-2-6
Repealed
§ 7.1-1-3-1
Generally
§ 7.1-1-3-10
"Club"
§ 7.1-1-3-11
"Commercially"
§ 7.1-1-3-12
"Commission"
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Bluebook (online)
Indiana § 7.1-5-11-6, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/7.1-5-11-6.