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. IC 6-6-1.5 Chapter 1.5. Repealed IC 6-6-1.6 Chapter 1.6. Fuel Tax Index Factors 6-6-1.6-1 Definitions 6-6-1.6-2 Determination of rates; July 1, 2017 6-6-1.6-3 Calculation of annual index factors
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