Ind. Code § 6-8-1-19
Amount collected from tax; failure of collecting trustee to pay; offense
Indiana · Indiana Code Title 6 — Taxation · Status: effective
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- Citation
- Ind. Code § 6-8-1-19, Amount collected from tax; failure of collecting trustee to pay; offense, Indiana, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1614415
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Full text
Sec. 19. Any person charging against or deducting from any payment due to any other person any amount being or represented as being a tax levied by this chapter or receiving money or credits as or purporting to be a tax is a trustee of the amounts so charged, deducted, or received. A trustee who fails to pay any of those amounts to the department when due, with intent to evade payment of the tax, commits a Level 6 felony.