Indiana Code Title 6. Taxation § 6-6-2.5-38

Sec. 38. The tax the supplier collects on the sale of special fuel belongs to the state.  A supplier shall hold the money in trust for the state and for payment to the department as provided in this chapter.  In the case of a corporation or partnership, each officer, employee, or member of the employer who is in that capacity is under a duty to collect the tax, and is personally liable for the tax, penalty, and interest.