Sec. 64. (a) If any
person liable for the tax files a false or fraudulent return, there shall be added to the tax an amount equal to the tax the person evaded or attempted to evade.
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Terms Used In Indiana Code 6-6-2.5-64
- blending: means the mixing of one (1) or more petroleum products, with or without another product, excluding biodiesel or blended biodiesel, if the product obtained by the blending is capable of use in the generation of power for the propulsion of a motor vehicle, an airplane, or a motorboat. See Indiana Code 6-6-2.5-3
- department: means the department of state revenue. See Indiana Code 6-6-2.5-7
- destination state: means the state for which a motor vehicle or barge is destined for off-loading into storage facilities for consumption or resale. See Indiana Code 6-6-2.5-8
- dyed fuel user: means a person that qualifies for the federal diesel fuel tax exemption under Section 4082 of the Internal Revenue Code to operate motor vehicles on the highways with dyed fuel in the fuel supply tank. See Indiana Code 6-6-2.5-8.5
- export: means :
Indiana Code 6-6-2.5-9
- import: means :
Indiana Code 6-6-2.5-13
- person: means a natural person, a partnership, a firm, an association, a corporation, a representative appointed by a court, the state, a political subdivision (as defined in IC 36-1-2-13), or any other entity, group, or syndicate. See Indiana Code 6-6-2.5-17
- rack: means a dock, a platform, or an open bay with a series of metered pipes and hoses for delivering special fuel from a refinery or terminal into a motor vehicle, rail car, or marine vessel. See Indiana Code 6-6-2.5-19
- special fuel: means all combustible gases and liquids that are:
Indiana Code 6-6-2.5-22
- supplier: means a person that imports or acquires immediately upon import into Indiana special fuel by pipeline or marine vessel from within a state, territory, or possession of the United States into a terminal or that imports special fuel into Indiana from a foreign country, or that produces, manufactures, or refines special fuel within Indiana, or that owns special fuel in the pipeline and terminal distribution system in Indiana, and is subject to the general taxing or police jurisdiction of Indiana, and in any case is also registered under Section 4101 of the Internal Revenue Code for transactions in taxable motor fuels in the bulk distribution system. See Indiana Code 6-6-2.5-23
- terminal: means a fuel storage and distribution facility that is supplied by pipeline or marine vessel, and from which special fuel may be removed at a rack and that has been registered as a qualified terminal by the Internal Revenue Service for receipt of taxable motor fuels free of federal motor fuel taxes. See Indiana Code 6-6-2.5-24
- transport truck: means a vehicle designed to transport motor fuel in bulk from a terminal in lots greater than five thousand four hundred (5,400) gallons. See Indiana Code 6-6-2.5-26.1
- transporter: means the person and its agent, including the driver, that transports special fuel. See Indiana Code 6-6-2.5-25.9
(c) The department shall impose a civil penalty on the operator of a vehicle of two hundred dollars ($200) for the initial occurrence, two thousand five hundred dollars ($2,500) for the second occurrence, and five thousand dollars ($5,000) for the third and each subsequent occurrence of a violation of either:
(1) the prohibition of use of dyed or marked special fuel, or both, on the Indiana public highways, except for a person that qualifies for the federal fuel tax exemption under Section 4082 of the Internal Revenue Code and that is registered with the department as a dyed fuel user; or
(2) the use of special fuel in violation of section 28(j) of this chapter.
(d) A supplier that makes sales for export to a person:
(1) who does not have an appropriate export license; or
(2) without collection of the destination state tax on special fuel nonexempt in the destination state;
shall be subject to a civil penalty equal to the amount of Indiana’s special fuel tax in addition to the tax due.
(e) The department may impose a civil penalty of one thousand dollars ($1,000) for each occurrence against every terminal operator that fails to meet shipping paper issuance requirements under section 40 of this chapter.
(f) Each importer or transporter who knowingly imports undyed or unmarked special fuel, or both, in a transport truck without:
(1) a valid importer license;
(2) a supplier license;
(3) an import verification number, if transporting in a vehicle with a capacity of more than five thousand four hundred (5,400) gallons; or
(4) a shipping paper showing on the paper’s face as required under this chapter that Indiana special fuel tax is not due;
is subject to a civil penalty of ten thousand dollars ($10,000) for each occurrence described in this subsection.
(g) This subsection does not apply to a person if section 62(g) of this chapter does not apply to the person. A:
(1) person that manipulates the dye or marker concentration of special fuel or the coloration of special fuel after the special fuel is removed from a terminal or refinery rack for sale or use in Indiana; and
(2) person that receives the special fuel;
are jointly and severally liable for the special fuel tax due on the portion of untaxed fuel plus a penalty equal to the greater of one hundred percent (100%) of the tax due or one thousand dollars ($1,000).
(h) A person that engages in blending fuel for taxable sale or use in Indiana and does not collect and remit all tax due on untaxed fuel that is blended is liable for the tax due plus a penalty that is equal to the greater of one hundred percent (100%) of the tax due or one thousand dollars ($1,000).
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.35; P.L.85-1995, SEC.27; P.L.61-1996, SEC.5; P.L.218-2017, SEC.43.
