Sec. 18. (a) The owner of a vehicle who knowingly registers the vehicle without paying wheel tax imposed under this chapter with respect to that registration commits a Class B misdemeanor. (b) An employee of the bureau of motor vehicles who recklessly issues a registration on any vehicle without collecting wheel tax imposed under this chapter with respect to that registration commits a Class B misdemeanor. IC 6-3.5-6 Chapter 6. Repealed IC 6-3.5-7 Chapter 7. Repealed IC 6-3.5-8 Chapter 8. Repealed IC 6-3.5-8.5 Chapter 8.5. Repealed IC 6-3.5-9 Chapter 9. Repealed IC 6-3.5-10 Chapter 10. Municipal Vehicle Excise Tax 6-3.5-10-0.5 Ordinance amendments; application; liability 6-3.5-10-1 Definitions 6-3.5-10-2 Imposition and rate of surtax; restrictions; unpaid tax 6-3.5-10-3 Vehicles subject to tax 6-3.5-10-4 Rescission of surtax and wheel tax 6-3.5-10-5 Increase or decrease of surtax 6-3.5-10-6 Adopted ordinance; letter approving transportation asset management plan; transmittal of copies 6-3.5-10-7 Registration of vehicle; collection of surtax 6-3.5-10-8 Surtax reduction; credit; adjustment; refund 6-3.5-10-8.5 Expired 6-3.5-10-9 Collections; remittance; report 6-3.5-10-10 Surtax fund; use 6-3.5-10-11 Estimate of revenues 6-3.5-10-12 Service charge 6-3.5-10-13 Violations; offense
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