removing post signs; failure to notify; offenses Sec. 1316. (a) A person: (1) who knowingly breaks a seal on a sealed fuel pump without authorization; or (2) who knowingly fails or refuses to report meter readings under section 1008 or
section 1110 of this chapter; commits a Level 6 felony. (b) A person who, without authorization: (1) removes; (2) alters; (3) defaces; or (4) covers; a sign posted by the department that states that no transactions involving gasoline, gasohol, aviation gasoline, or marina gasoline may be made at a location commits a Class B misdemeanor. However, the offense is a Level 6 felony if it is committed with the intent to evade the tax imposed by this chapter or to defraud the state. (c) A dealer or licensed distributor shall notify the department of: (1) a broken fuel pump seal; or (2) a removed, altered, defaced, or covered sign that has been posted by the department. (d) A dealer or licensed distributor that knowingly fails to notify the department, as required by subsection (c), within two (2) days after: (1) a fuel pump seal is broken; or (2) a sign posted by the department has been removed, altered, defaced, or covered; commits a Level 6 felony. As added by P.L.97-1987, SEC.17. Amended by P.L.158-2013, SEC.94.