Sec. 25. A boat owner who operates, uses, docks, or stores a boat without paying the full amount of boat excise tax due under this chapter commits a Class C infraction. As added by P.L.98-1989, SEC.1.
Failure to pay tax; penalty
Ind. Code § 6-6-11-25, under Chapter 11. Boat Excise Tax.
Ind. Code § 6-6-11-25