1. (a) A person:

   1. (1) who knowingly breaks a seal on a sealed fuel pump without authorization; or

   2. (2) who knowingly fails or refuses to report meter readings under section 1008 or section 1110 of this chapter;

      commits a Level 6 felony.

2. (b) A person who, without authorization:

   1. (1) removes;
   2. (2) alters;
   3. (3) defaces; or

   4. (4) covers;

      a sign posted by the department that states that no transactions involving gasoline, gasohol, aviation gasoline, or marina gasoline may be made at a location commits a Class B misdemeanor. However, the offense is a Level 6 felony if it is committed with the intent to evade the tax imposed by this chapter or to defraud the state.

3. (c) A dealer or licensed distributor shall notify the department of:

   1. (1) a broken fuel pump seal; or
   2. (2) a removed, altered, defaced, or covered sign that has been posted by the department.

4. (d) A dealer or licensed distributor that knowingly fails to notify the department, as required by subsection (c), within two (2) days after:

   1. (1) a fuel pump seal is broken; or

   2. (2) a sign posted by the department has been removed, altered, defaced, or covered;

      commits a Level 6 felony.

As added by P.L.97-1987, SEC.17. Amended by P.L.158-2013, SEC.94.