Amount collected from tax; failure of collecting trustee to pay; offense

Ind. Code § 6-8-1-19
in effect
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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. Formerly: Acts 1947, c.278, s.19. As amended by Acts 1978, P.L.2, SEC.650; P.L.158-2013, SEC.104; P.L.128-2026, SEC.63.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026

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