A distributor who knowingly:

1. (1) acts as a distributor without a license;
2. (2) makes a false statement in a report under this chapter; or

3. (3) does not pay the tax for which the distributor is liable under this chapter;

   commits a Class B misdemeanor. However, the offense is a Level 6 felony if it is committed with intent to evade the tax imposed by this chapter or to defraud the state.

As added by P.L.96-1987, SEC.7. Amended by P.L.158-2013, SEC.103.