IC 6-8-1-19 — Amount collected from tax; failure of collecting trustee to pay; offense
Chapter 1. Petroleum Severance Tax
Bills amending this section
Section text
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 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; P.L.128-2026, SEC.63.
Source: official publisher (2026 edition)