Sec. 18. (a) A person who knowingly makes a false statement or knowingly presents a fraudulent receipt for the sale of motor fuel for the purpose of: (1) obtaining; (2) attempting to obtain; or (3) assisting any other person to obtain or attempt to obtain; a credit, refund, or reduction of liability for the tax imposed under this chapter commits a Class C infraction. (b) A carrier who knowingly violates this chapter, except for a violation covered by section 17 of this chapter, commits a Class C infraction.
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