Ind. Code § 35-43-5-3.5

Sec. 3.5. (a) Except as provided in subsection (c), a person who knowingly or intentionally obtains, possesses, transfers, or uses the identifying information of another person, including the identifying information of a person who is deceased:

(2) with intent to: (A) harm or defraud another person; (B) assume another person's identity; or (C) profess to be another person; commits identity deception, a Level 6 felony. (b) However, the offense defined in subsection (a) is a Level 5 felony if: (1) a person obtains, possesses, transfers, or uses the identifying information of more than one hundred (100) persons; (2) the fair market value of the fraud or harm caused by the offense is at least fifty thousand dollars ($50,000); or

(3) a person obtains, possesses, transfers, or uses the identifying information of a person who is less than eighteen (18) years of age and is: (A) the person's son or daughter; (B) a dependent of the person; (C) a ward of the person; or (D) an individual for whom the person is a guardian. (c) The conduct prohibited in subsections (a) and (b) does not apply to: (1) a person less than twenty-one (21) years of age who uses the identifying information of another person to acquire an alcoholic beverage (as defined in IC 7.1-1-3-5); (2) a minor (as defined in IC 35-49-1-4) who uses the identifying information of another person to acquire: (A) a cigarette, an electronic cigarette (as defined in IC 35-46-1-1.5), or a tobacco product (as defined in IC 6-7-2-5); (B) a periodical, a videotape, or other communication medium that contains or depicts nudity (as defined in IC 35-49-1-5); (C) admittance to a performance (live or film) that prohibits the attendance of the minor based on age; or (D) an item that is prohibited by law for use or consumption by a minor; or (3) any person who uses the identifying information for a lawful purpose. (d) It is not a defense in a prosecution under subsection (a) or (b) that no person was harmed or defrauded.