IC 7.1-5-4
    Chapter 4. Unpaid Taxes; Counterfeit Permits

IC 7.1-5-4-1
Possession of untaxed beverages prohibited
    Sec. 1. Possession of Untaxed Beverages Prohibited. It is a ClassC misdemeanor for a person to sell, barter, give away, or possess, analcoholic beverage, knowing that all taxes due the state on it are notpaid.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.30.)As amended by Acts 1978, P.L.2, SEC.708.

IC 7.1-5-4-2
Repealed
    (Repealed by Acts 1978, P.L.2, SEC.727.)

IC 7.1-5-4-3
Unlawful furnishing of evidence of payment of tax prohibited
    Sec. 3. Unlawful Furnishing of Evidence of Payment of TaxProhibited. It is unlawful for a person, other than an officer of thestate lawfully entitled to do so, to furnish evidence of the payment ofthe excise tax, or to execute or issue a permit of any type, to anotherperson.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.32.)

IC 7.1-5-4-4
Repealed
    (Repealed by Acts 1973, P.L.56, SEC.38.)

IC 7.1-5-4-5
Possession of counterfeit permit prohibited
    Sec. 5. Possession of Counterfeit Permit Prohibited. It is unlawfulfor a person to possess an article, instrument, imitation, or counterfeitof a permit, other than one lawfully issued to him and which he islawfully entitled to possess. It is unlawful, also, for a person todisplay an imitation or counterfeit of a permit for the purpose ofdefrauding the state of the payment of a tax or license fee imposedby this title.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.33.)

IC 7.1-5-4-6
Fraudulent statements prohibited
    Sec. 6. Fraudulent Statement Prohibited. It is unlawful for aperson to make a statement, written or oral, as to payment to, or thereceipt by, the state, for the purpose of defrauding the state of a taxor license fee imposed by this title.
(Formerly: Acts 1973, P.L.55, SEC.1.)

IC 7.1-5-4-7
Evidence    Sec. 7. Evidence. The possession of a permit, or of an imitation orcounterfeit of a permit, contrary to the provisions of this chapter, isprima facie evidence of an intent to defraud the state by the possessorof the prohibited article.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.34.)