Indiana Code Title 35. Criminal Law and Procedure § 35-47-3-4

(1) delivers a confiscated firearm to a person convicted of a felony:

(2) delivers a confiscated firearm to another with knowledge that there is a rightful owner to whom the firearm must be returned;  or

(3) fails to deliver a confiscated firearm to the sheriff's department, a city or town police force, the state police department laboratory or a forensic laboratory under this chapter, the state under IC 14-22-39-6, or for disposition after a determination that the rightful owner of the firearm cannot be ascertained or is no longer entitled to possess the confiscated firearm;