Evasion of Tax; Offense

  1. Law
  2. Indiana Code
  3. Taxation
  4. Motor Fuel and Vehicle Excise Taxes
  5. Gasoline Tax
  6. Evasion of Tax; Offense

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Sec. 1313. A person who violates sections 1309 through 1311 of this chapter with intent to evade the tax imposed by this chapter or to defraud the state commits a Level 6 felony.

As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.158-2013, SEC.93.


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