Evasion of tax; offense

Ind. Code § 6-6-1.1-1313, under Chapter 1.1. Gasoline Tax.

Ind. Code § 6-6-1.1-1313

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.