1. (a) If a person purchases gasoline that is subject to tax under this chapter and:

   1. (1) claims an exemption from tax under this article; or

   2. (2) otherwise causes the tax under this chapter to not be remitted to the department;

      the person purchasing the gasoline shall be liable for any unpaid tax that otherwise would be due under this chapter on the gasoline so purchased. For purposes of this section, gasoline for which tax was paid but subsequently refunded shall be considered gasoline for which tax was not remitted to the department.

2. (b) Any tax due under this section shall be reported and remitted on forms and in the manner prescribed by the department.

3. (c) Any tax due under this section:

   1. (1) shall be imposed at the rate for which the tax under this chapter otherwise would have been imposed; and
   2. (2) shall be due on the twentieth day of the month immediately following the month of the purchase of gasoline.

As added by P.L.205-2025, SEC.4.