Sec. 1306. A person who makes a false statement in connection with a refund or credit application under section 904.1 of this chapter, or who collects or causes to be repaid to a person money to which that person is not entitled commits a Class B infraction. As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.1-1991, SEC.63.
Fraudulent procurement of refund or credit; offense
Ind. Code § 6-6-1.1-1306, under Chapter 1.1. Gasoline Tax.
Ind. Code § 6-6-1.1-1306