Indiana Administrative Code (Last Updated: December 20, 2016) |
Title 45. DEPARTMENT OF STATE REVENUE |
Article 45IAC10. SPECIAL FUEL TAX |
Rule 45IAC10-9. Intentional Violation of Rules |
Section 45IAC10-9-2. Intentional breakage of seal
Latest version.
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A person not authorized by IC 6-6-2.5 who knowingly:
(1) breaks a seal on a special fuel pump or tank;
(2) withdraws or removes special fuel from a sealed special fuel pump or tank; or
(3) fails or refuses to report meter readings on a special fuel pump or tank sealed under IC 6-6-2.5-71;
commits a Level 6 felony. (Department of State Revenue; Reg 6-6-2.1-1207(010); filed Jan 3, 1983, 2:29 p.m.: 6 IR 308; filed Apr 30, 1986, 3:34 p.m.: 9 IR 2187; filed Dec 18, 2015, 3:40 p.m.: 20160113-IR-045140518FRA)