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. IC 6-6-13 Chapter 13. Aviation Fuel Excise Tax 6-6-13-1 Applicability 6-6-13-2 "Aviation fuel" 6-6-13-3 "Department" 6-6-13-4 "Person" 6-6-13-5 "Retailer" 6-6-13-6 Excise tax imposed 6-6-13-7 Exempt entities 6-6-13-8 Exemption certificates 6-6-13-9 Schedule of remittance 6-6-13-10 Method of remittance 6-6-13-11 Collection allowance 6-6-13-12 Excise tax collected held in trust; personal liability 6-6-13-13 Failure to collect or remit; monetary penalties; criminal liability 6-6-13-14 Listed tax 6-6-13-15 Deposit of aviation fuel excise tax revenue
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