CHAPTER 9. ENFORCEMENT AND PENALTIES
IC 6-2.5-9
Chapter 9. Enforcement and Penalties
IC 6-2.5-9-1
Exemption certificates; unlawful issuance or acceptance; offenses
Sec. 1. (a) A person who issues an exemption certificate, with theintention of unlawfully avoiding the payment of the state gross retailor use tax, commits a Class B misdemeanor.
(b) A person who accepts an exemption certificate with theintention of helping the issuer unlawfully avoid paying the stategross retail or use tax, commits a Class B misdemeanor.
As added by Acts 1980, P.L.52, SEC.1.
IC 6-2.5-9-2
Failure to register or renew registration; transaction afterrevocation or suspension of certificate; offense
Sec. 2. A retail merchant who makes a retail transaction withouthaving applied for or obtained a registered retail merchant'scertificate or a renewal of a registered retail merchant's certificate orafter the retail merchant's certificate has been revoked or suspendedby the department commits a Class B misdemeanor.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.26-1985,SEC.6.
IC 6-2.5-9-3
Personal liability of holder of taxes in trust; failure to collect orremit; offense
Sec. 3. An individual who:
(1) is an individual retail merchant or is an employee, officer,or member of a corporate or partnership retail merchant; and
(2) has a duty to remit state gross retail or use taxes (asdescribed in IC 6-2.5-3-2) to the department;
holds those taxes in trust for the state and is personally liable for thepayment of those taxes, plus any penalties and interest attributableto those taxes, to the state. If the individual knowingly fails to collector remit those taxes to the state, he commits a Class D felony.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.26-1985,SEC.7; P.L.6-1987, SEC.6; P.L.18-1994, SEC.7.
IC 6-2.5-9-4
Inclusion of tax in displayed prices; offer to assume or absorb tax;unlawful price advertising; offenses
Sec. 4. (a) Except as provided in IC 6-2.5-7, a person who:
(1) displays an advertised price, marked price, or publicly statedprice that includes the state gross retail or use taxes;
(2) offers to assume or absorb part of a customer's state grossretail or use tax on a sale; or
(3) offers to refund part of a customer's state gross retail or usetax as a part of a sale;
commits a Class B infraction. (b) A retail merchant who:
(1) uses a metered pump to dispense gasoline or special fuel;
(2) is required to display on the pump the total price per unit ofthe gasoline or special fuel under IC 6-2.5-7-2; and
(3) advertises the gasoline or special fuel at a price other thanthat required by IC 6-2.5-7-2;
commits a Class B infraction.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.81-1983,SEC.7.
IC 6-2.5-9-5
Repealed
(Repealed by Acts 1981, P.L.63, SEC.7.)
IC 6-2.5-9-6
Vehicle and watercraft title or aircraft registration; payment oftaxes requisite; offenses
Sec. 6. (a) The state may not title a vehicle or a watercraft orregister an aircraft unless the person obtaining the title orregistration:
(1) presents proper evidence, prescribed by the department,showing that the state gross retail and use taxes imposed inrespect to the vehicle, watercraft, or aircraft have been paid orthat the state gross retail and use taxes are inapplicable becauseof an exemption; or
(2) files the proper form and pays the state gross retail and usetaxes imposed in respect to the vehicle, watercraft, or aircraft.
(b) A person who:
(1) is a purchaser of a vehicle, aircraft, or watercraft;
(2) is required to pay the state gross retail or use tax to thedepartment, through the bureau of motor vehicles, Indianadepartment of transportation, department of natural resources,or a county treasurer; and
(3) knowingly fails to remit all or part of the state gross retail oruse tax that is due;
commits a Class A misdemeanor.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.26-1985,SEC.8; P.L.6-1987, SEC.7; P.L.335-1989(ss), SEC.6; P.L.18-1990,SEC.20.
IC 6-2.5-9-7
Removing or altering sign posted by department; failure to notifydepartment; offense
Sec. 7. (a) Any person who:
(1) removes;
(2) alters;
(3) defaces; or
(4) covers;
a sign posted by the department that states that no retail transactionsor sales can be made at a retail merchant's location commits a Class
B misdemeanor.
(b) A retail merchant shall notify the department of any violationof subsection (a) that occurs on the retail merchant's premises.
(c) A retail merchant who fails to give the notice required bysubsection (b) within two (2) business days after the violation ofsubsection (a) occurs commits a Class B misdemeanor.
As added by P.L.26-1985, SEC.9.
IC 6-2.5-9-8
Records; inspection; falsification; offenses
Sec. 8. (a) All records of a person that have collected or thatshould have collected gross retail taxes shall be kept open forexamination at any reasonable time by the department or thedepartment's authorized agents. A person that violates this subsectioncommits a Class D felony.
(b) A person that:
(1) makes false entries in a tax record; or
(2) keeps more than one (1) set of tax records;
with the intent to defraud the state or evade remittance of the taximposed by this article commits a Class D felony.
As added by P.L.71-1993, SEC.12.