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

(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.