False statement; fraudulent fuel receipts; penalties

Sec. 9. A person who knowingly makes a false statement or knowingly presents a fraudulent receipt for the payment of a road tax for the purpose of: (1) obtaining; (2) attempting to obtain; or (3) assisting any other person to obtain or attempt to obtain; a credit under this chapter commits a Class C infraction. As added by P.L.277-2013, SEC.14.