Ind. Code § 24-14-4-6
A towing company that performs commercial private property towing under this chapter shall do the following:
(2) Take all reasonable efforts to prevent:
(B) the theft of;
all towed motor vehicles, including a towed motor vehicle's cargo and contents.
As added by P.L.281-2019, SEC.5. Amended by P.L.81-2026, SEC.5.