IC 7.1-4-6
    Chapter 6. Administration and Enforcement of AlcoholicBeverage Laws

IC 7.1-4-6-1
Powers of commission and department
    Sec. 1. The chairman and the department shall have the power toexamine the books, papers, records, and premises of a manufacturer,wholesaler, retailer, dealer, or direct wine seller's permit holderunder this title for the purpose of determining whether the excisetaxes imposed by this title have been paid fully and whether theprovisions of the title are being complied with.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.17.)As amended by P.L.165-2006, SEC.36.

IC 7.1-4-6-2
Penalties for noncompliance
    Sec. 2. (a) The presence on the premises of, or the possession by,a person of alcoholic beverages or other articles subject to excisetaxes or other fees, and upon which the taxes and fees have not beenpaid shall impose upon the possessor, or the owner, or person incontrol, of the premises, the duty to pay all the taxes and fees dueand unpaid, even though the presence or the possession is unlawfulunder this title. In addition, penalties for unpaid fees shall beassessed as follows:
        (1) In the case of fraud the department shall assess and collecta penalty in an amount equal to the unpaid fees.
        (2) In the case of mistake, inadvertence, or negligence, notamounting to fraud, the department shall assess and collect apenalty in an amount equal to ten percent (10%) of the unpaidfees.
    (b) With regard to unpaid taxes described under subsection (a),penalties shall be assessed under IC 6-8.1.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.18.)As amended by Acts 1977, P.L.96, SEC.1; P.L.6-1987, SEC.16;P.L.103-1987, SEC.2; P.L.104-1987, SEC.3.

IC 7.1-4-6-2.1
Rules and regulations to enforce noncompliance penalties
    Sec. 2.1. (a) The department shall adopt rules under IC 4-22-2 togovern the assessment and collection of penalties provided in section2 of this chapter.
    (b) The commission may adopt rules under IC 4-22-2 tocoordinate compliance with the laws, rules, and administrativepolicies governing the assessment and collection of sales taxes.
As added by Acts 1977, P.L.96, SEC.2. Amended by P.L.204-2001,SEC.45.

IC 7.1-4-6-3
Collection of excise taxes    Sec. 3. Collection of Excise Taxes. The department shall collectthe excise taxes imposed by this title.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.19.)

IC 7.1-4-6-3.5
Filing of returns
    Sec. 3.5. Filing of Returns. A person who is liable for the paymentof an excise tax levied by this title shall file a monthly return with thedepartment on or before the twentieth day of the month following themonth in which the liability for the tax accrues by reason of themanufacture, sale, gift, or the withdrawal for sale or gift, of alcoholicbeverages within this state. Payment of the excise tax due shallaccompany the return.
(Formerly: Acts 1973, P.L.56, SEC.20.)

IC 7.1-4-6-3.6
Rules and regulations
    Sec. 3.6. Rules and Regulations. The department, in consultationwith the commission, shall have the power to promulgate rules andregulations governing the use of a unified system of reportingalcoholic beverage excise tax liability and the form of the returns.
(Formerly: Acts 1973, P.L.56, SEC.21.)

IC 7.1-4-6-4
Discount for timely payment
    Sec. 4. Discount for Timely Payment. The department shall allowa taxpayer a discount of one and one-half percent (1 1/2%) of theamount of excise taxes otherwise due for the accurate reporting andtimely remitting of the excise taxes imposed by this title.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.22.)

IC 7.1-4-6-5
When sale is made
    Sec. 5. When Sale is Made. For alcoholic beverage excise taxpurposes, a sale shall not be deemed to have been made until thegoods leave the custody of the seller.
(Formerly: Acts 1973, P.L.55, SEC.1.)

IC 7.1-4-6-6
Floor stock tax not imposed
    Sec. 6. Floor Stock Tax Not Imposed. The provisions of thisarticle shall not be construed as imposing a floor stock tax on thegoods held by a permittee of any type under this title.
(Formerly: Acts 1973, P.L.55, SEC.1.)

IC 7.1-4-6-7
Appropriation for administration
    Sec. 7. Appropriation for Administration. There shall be an annualappropriation, from the sum of money allocated to the general fundby this title, of a sum of money necessary for the purpose of carrying

out the provisions of this title. The claims for operating expensesincurred under the provisions of this title shall be filed with and paidby the state auditor. Equipment shall be purchased only upon arequisition approved by the department of administration.
(Formerly: Acts 1973, P.L.55, SEC.1.)

IC 7.1-4-6-8
Duty of attorney general and local prosecutor
    Sec. 8. Duty of Attorney General and Local Prosecutor. If aperson who holds a permit under this title fails to account for, or payover to the chairman or the department, or both, an annual licensefee, or excise tax, or other levy imposed by this title, or defaults in acondition of his bond, or if a person, licensed under this title or not,fails or refuses to pay to the chairman or the department anobligation, liability, forfeiture, or penalty imposed upon him by thistitle, the chairman or the department shall report that fact to theattorney general of Indiana who shall immediately institute thenecessary action for the recovery of the sum due the state by reasonof this title. The state shall be entitled to all liens and remediesallowed by law for the collection of the sum due the state. It is theduty of the prosecuting attorney of the proper county to assist theattorney general in these matters whenever the attorney generalrequests his assistance.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.23.)