Ind. Code § 6-7-2-21
Distributor or remote seller offenses
Redline — January 1, 2018 → current.View current text →
Current — January 1, 2023
As of January 1, 2018
Sec. 21. A distributor who knowingly:
Sec. 21. (a) A distributor or remote seller who knowingly:
(1) acts as a distributor without a license;
(1) acts as a distributor or remote seller without a license;
(2) makes a false statement in a report under this chapter; or
(2) makes a false statement in a report under this chapter; or
(3) does not pay the tax for which the distributor is liable under this chapter;
(3) does not pay a tax for which the distributor or remote seller 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.
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.
(b) Violations of this chapter described in subsection (a) may be reported to the department or the office of the attorney general.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.