IC 24-3-4
Chapter 4. Cigarettes Produced for Export; Imported Cigarettes
IC 24-3-4-1 Applicability of chapter
Sec. 1. This chapter does not apply to cigarettes sold or intended
to be sold as duty free merchandise by a duty free sales enterprise
that complies with federal requirements, including the requirements
under 19 U.S.C. 1555(b). However, this chapter applies to cigarettes
that are brought back into the United States that have not been
assessed a federal tax or federal duty. As added by P.L.21-2000, SEC.10.
IC 24-3-4-2 "Cigarette" defined
Sec. 2. As used in this chapter, "cigarette" has the meaning set
forth in IC 24-3-2-2(a). As added by P.L.21-2000, SEC.10.
IC 24-3-4-3 "Department" defined
Sec. 3. As used in this chapter, "department" refers to the
department of state revenue. As added by P.L.21-2000, SEC.10.
IC 24-3-4-4 "Importer" defined
Sec. 4. As used in this chapter, "importer'' means any of the
following:
(1) A person in the United States to whom nontaxpaid tobacco
products, cigarette papers, or cigarette tubes manufactured in a
foreign country, Puerto Rico, the Virgin Islands, or a possession
of the United States are shipped or consigned.
(2) A person who removes cigars or cigarettes for sale or
consumption in the United States from a customs bonded
manufacturing warehouse.
(3) A person who smuggles or unlawfully brings tobacco
products, cigarette papers, or cigarette tubes into the United
States. As added by P.L.21-2000, SEC.10.
IC 24-3-4-5 "Law enforcement officer" defined
Sec. 5. As used in this chapter, "law enforcement officer" has the
meaning set forth in IC 35-41-1-17. As added by P.L.21-2000, SEC.10.
IC 24-3-4-6 "Manufacturer" defined
Sec. 6. As used in this chapter, "manufacturer" means a person
who manufactures a product made from tobacco that is made for
smoking or chewing, including snuff. However, the term does not
include the following:
(1) A person who produces a product made from tobacco that
is made for smoking or chewing, including snuff, solely for the
person's own personal consumption or use.
(2) A proprietor of a customs bonded manufacturing warehouse
with respect to the operation of the warehouse. As added by P.L.21-2000, SEC.10.
IC 24-3-4-7 "Person" defined
Sec. 7. As used in this chapter, "person" has the meaning set forth
in IC 24-3-2-2(b). As added by P.L.21-2000, SEC.10.
IC 24-3-4-8 Sale, distribution, or transportation of prohibited cigarettes
Sec. 8. As of October 1, 2000, a person may not sell, distribute,
or transport into Indiana any of the following cigarettes:
(1) Cigarettes that have been marked for sale, distribution, or
use outside the United States, including labels stating "For
Export Only", "U.S. Tax-Exempt", and "For Use Outside U.S.".
(2) Cigarettes that do not comply with the federal Cigarette
Labeling and Advertising Act (15 U.S.C. 1333) or with other
federal requirements regarding health warnings and other
information on cigarette packages manufactured, packaged, or
imported for sale, distribution, or use in the United States.
(3) Cigarettes that do not comply with federal trademark and
copyright laws.
(4) Cigarettes that violate federal requirements on importation
of previously exported tobacco products, including 26 U.S.C.
5754.
(5) Cigarettes that the person knows or has reason to know that
the manufacturer did not intend to be sold, distributed, or used
in the United States.
(6) Cigarettes that have not had the list of the cigarette's added
ingredients submitted to the Secretary of the Department of
Health and Human Services under 15 U.S.C. 1335a.
(7) Cigarettes that have had the package altered before the
cigarettes are sold or distributed to the consumer that remove,
conceal, or obscure any of the following:
(A) A marking that indicates the cigarettes are intended to be
sold, distributed, or used outside the United States.
(B) A health warning or other information required under 15
U.S.C. 1333. As added by P.L.21-2000, SEC.10.
IC 24-3-4-9 Affixing stamp on prohibited cigarettes
Sec. 9. A person may not affix a stamp (as defined by IC 6-7-1-9)
on a package of cigarettes described in section 8 of this chapter. As added by P.L.21-2000, SEC.10.
IC 24-3-4-10 Monthly reports of imported cigarettes
Sec. 10. (a) A person who, for the purpose of selling or
distributing the cigarettes in Indiana, imports cigarettes into Indiana
that were manufactured outside the United States, shall file a
monthly report with the department and keep and maintain the
records required under IC 6-7-1-19 and IC 6-7-1-19.5.
(b) The report required under subsection (a) must be signed by the
person who imports the cigarettes, under penalties of perjury, and
must contain the following information concerning cigarettes that the
person imported during the preceding month:
(1) A copy of each of the following:
(A) The permit issued under 26 U.S.C. 5713 that allows the
person to import the cigarettes into the United States.
(B) The United States Customs Service form concerning the
cigarettes that contains the internal revenue tax information
required by the federal Bureau of Alcohol, Tobacco,
Firearms and Explosives.
(2) A statement that includes the following information:
(A) The brand and brand styles of the cigarettes imported.
(B) The quantity of each brand style of the cigarettes
imported.
(C) The name and address of each person to whom the
cigarettes have been shipped.
(3) A statement signed by an officer of the manufacturer or
importer, under the penalties for perjury, that states whether the
manufacturer is a participant in the escrow fund under
IC 24-3-3-12 and certifies that the manufacturer or importer has
complied with the following:
(A) The federal cigarette package health warning
requirements (15 U.S.C. 1333) and the federal ingredient
reporting requirements (15 U.S.C. 1335a).
(B) The qualified escrow fund for tobacco product
manufacturers requirements under IC 24-3-3. As added by P.L.21-2000, SEC.10. Amended by P.L.1-2006,
SEC.409.
IC 24-3-4-11 Powers of department
Sec. 11. The department may do the following:
(1) Adopt rules under IC 4-22-2 to implement this chapter.
(2) Assess tax due, penalties, and interest on cigarettes in
violation of this chapter.
(3) Revoke or suspend the registration certificate issued under
IC 6-7-1-16 of a person who violates this chapter. As added by P.L.21-2000, SEC.10. IC 24-3-4-12 Seizure of cigarettes; search warrants
Sec. 12. (a) If the department or a law enforcement officer
discovers cigarettes that are in violation of section 8 or 9 of this
chapter, the department or a law enforcement officer may seize and
take possession of the cigarettes together with any vending machine
or receptacle in which the cigarettes are held for sale. The seized
cigarettes, vending machine, or receptacle, not including money
contained in the vending machine or receptacle, shall be forfeited to
the state. The department or law enforcement agency shall, within a
reasonable time after the seizure, destroy the confiscated cigarettes
and vending machine or receptacle.
(b) The confiscation, destruction, sale, or redemption of cigarettes
does not relieve a person of any penalties imposed for violation of
this chapter.
(c) When the department has reason to believe that any cigarettes
are being kept, sold, offered for sale, or given away in violation of
this chapter, an officer of the department or a law enforcement
officer may make an affidavit for a search warrant under IC 35-33-5.
If the judge issues a search warrant under IC 35-33-1, a law
enforcement officer or an authorized agent of the department may
search any place or vehicle designated in the affidavit and search
warrant and seize any cigarettes. As added by P.L.21-2000, SEC.10.
IC 24-3-4-13 Enforcement powers; prosecution of violations
Sec. 13. (a) This chapter may be enforced by the department or a
law enforcement officer.
(b) Upon referral of a violation of this chapter by the department
or a law enforcement officer, the prosecuting attorney or the attorney
general shall prosecute the person who violates this chapter. As added by P.L.21-2000, SEC.10.
IC 24-3-4-14 Injunctive or equitable relief
Sec. 14. In addition to any other remedy, any person may bring an
action for appropriate injunctive or equitable relief for a violation of
this chapter that caused actual damages to the person. The person
who brings the action may recover actual damages, interest on the
damages from the date the complaint was filed, costs, and reasonable
attorney's fees. If the court finds that the violation was flagrant, the
court may increase the recovery to an amount not exceeding three (3)
times the amount of actual damages. As added by P.L.21-2000, SEC.10.
IC 24-3-4-15 Class A misdemeanor; sale, distribution, or transportation of
prohibited cigarettes
Sec. 15. A person who knowingly or intentionally sells,
distributes, or transports into Indiana cigarettes in violation of
section 8 of this chapter commits a Class A misdemeanor. As added by P.L.21-2000, SEC.10.
IC 24-3-4-16 Class A misdemeanor; affixing stamp on prohibited cigarettes
Sec. 16. A person who knowingly or intentionally sells, or
distributes cigarettes that bear Indiana tax stamps affixed in violation
of this chapter commits a Class A misdemeanor. As added by P.L.21-2000, SEC.10.
IC 24-3-4-17 Class D felony; prior conviction of offense
Sec. 17. A person who:
(1) knowingly sells, distributes, or transports more than twelve
thousand (12,000) cigarettes in violation of section 8 or 9 of this
chapter; and
(2) has previously been convicted of an offense under section
15 or 16 of this chapter;
commits a Class D felony. As added by P.L.21-2000, SEC.10. Amended by P.L.1-2001, SEC.29.
IC 24-3-4
Chapter 4. Cigarettes Produced for Export; Imported Cigarettes
IC 24-3-4-1 Applicability of chapter
Sec. 1. This chapter does not apply to cigarettes sold or intended
to be sold as duty free merchandise by a duty free sales enterprise
that complies with federal requirements, including the requirements
under 19 U.S.C. 1555(b). However, this chapter applies to cigarettes
that are brought back into the United States that have not been
assessed a federal tax or federal duty. As added by P.L.21-2000, SEC.10.
IC 24-3-4-2 "Cigarette" defined
Sec. 2. As used in this chapter, "cigarette" has the meaning set
forth in IC 24-3-2-2(a). As added by P.L.21-2000, SEC.10.
IC 24-3-4-3 "Department" defined
Sec. 3. As used in this chapter, "department" refers to the
department of state revenue. As added by P.L.21-2000, SEC.10.
IC 24-3-4-4 "Importer" defined
Sec. 4. As used in this chapter, "importer'' means any of the
following:
(1) A person in the United States to whom nontaxpaid tobacco
products, cigarette papers, or cigarette tubes manufactured in a
foreign country, Puerto Rico, the Virgin Islands, or a possession
of the United States are shipped or consigned.
(2) A person who removes cigars or cigarettes for sale or
consumption in the United States from a customs bonded
manufacturing warehouse.
(3) A person who smuggles or unlawfully brings tobacco
products, cigarette papers, or cigarette tubes into the United
States. As added by P.L.21-2000, SEC.10.
IC 24-3-4-5 "Law enforcement officer" defined
Sec. 5. As used in this chapter, "law enforcement officer" has the
meaning set forth in IC 35-41-1-17. As added by P.L.21-2000, SEC.10.
IC 24-3-4-6 "Manufacturer" defined
Sec. 6. As used in this chapter, "manufacturer" means a person
who manufactures a product made from tobacco that is made for
smoking or chewing, including snuff. However, the term does not
include the following:
(1) A person who produces a product made from tobacco that
is made for smoking or chewing, including snuff, solely for the
person's own personal consumption or use.
(2) A proprietor of a customs bonded manufacturing warehouse
with respect to the operation of the warehouse. As added by P.L.21-2000, SEC.10.
IC 24-3-4-7 "Person" defined
Sec. 7. As used in this chapter, "person" has the meaning set forth
in IC 24-3-2-2(b). As added by P.L.21-2000, SEC.10.
IC 24-3-4-8 Sale, distribution, or transportation of prohibited cigarettes
Sec. 8. As of October 1, 2000, a person may not sell, distribute,
or transport into Indiana any of the following cigarettes:
(1) Cigarettes that have been marked for sale, distribution, or
use outside the United States, including labels stating "For
Export Only", "U.S. Tax-Exempt", and "For Use Outside U.S.".
(2) Cigarettes that do not comply with the federal Cigarette
Labeling and Advertising Act (15 U.S.C. 1333) or with other
federal requirements regarding health warnings and other
information on cigarette packages manufactured, packaged, or
imported for sale, distribution, or use in the United States.
(3) Cigarettes that do not comply with federal trademark and
copyright laws.
(4) Cigarettes that violate federal requirements on importation
of previously exported tobacco products, including 26 U.S.C.
5754.
(5) Cigarettes that the person knows or has reason to know that
the manufacturer did not intend to be sold, distributed, or used
in the United States.
(6) Cigarettes that have not had the list of the cigarette's added
ingredients submitted to the Secretary of the Department of
Health and Human Services under 15 U.S.C. 1335a.
(7) Cigarettes that have had the package altered before the
cigarettes are sold or distributed to the consumer that remove,
conceal, or obscure any of the following:
(A) A marking that indicates the cigarettes are intended to be
sold, distributed, or used outside the United States.
(B) A health warning or other information required under 15
U.S.C. 1333. As added by P.L.21-2000, SEC.10.
IC 24-3-4-9 Affixing stamp on prohibited cigarettes
Sec. 9. A person may not affix a stamp (as defined by IC 6-7-1-9)
on a package of cigarettes described in section 8 of this chapter. As added by P.L.21-2000, SEC.10.
IC 24-3-4-10 Monthly reports of imported cigarettes
Sec. 10. (a) A person who, for the purpose of selling or
distributing the cigarettes in Indiana, imports cigarettes into Indiana
that were manufactured outside the United States, shall file a
monthly report with the department and keep and maintain the
records required under IC 6-7-1-19 and IC 6-7-1-19.5.
(b) The report required under subsection (a) must be signed by the
person who imports the cigarettes, under penalties of perjury, and
must contain the following information concerning cigarettes that the
person imported during the preceding month:
(1) A copy of each of the following:
(A) The permit issued under 26 U.S.C. 5713 that allows the
person to import the cigarettes into the United States.
(B) The United States Customs Service form concerning the
cigarettes that contains the internal revenue tax information
required by the federal Bureau of Alcohol, Tobacco,
Firearms and Explosives.
(2) A statement that includes the following information:
(A) The brand and brand styles of the cigarettes imported.
(B) The quantity of each brand style of the cigarettes
imported.
(C) The name and address of each person to whom the
cigarettes have been shipped.
(3) A statement signed by an officer of the manufacturer or
importer, under the penalties for perjury, that states whether the
manufacturer is a participant in the escrow fund under
IC 24-3-3-12 and certifies that the manufacturer or importer has
complied with the following:
(A) The federal cigarette package health warning
requirements (15 U.S.C. 1333) and the federal ingredient
reporting requirements (15 U.S.C. 1335a).
(B) The qualified escrow fund for tobacco product
manufacturers requirements under IC 24-3-3. As added by P.L.21-2000, SEC.10. Amended by P.L.1-2006,
SEC.409.
IC 24-3-4-11 Powers of department
Sec. 11. The department may do the following:
(1) Adopt rules under IC 4-22-2 to implement this chapter.
(2) Assess tax due, penalties, and interest on cigarettes in
violation of this chapter.
(3) Revoke or suspend the registration certificate issued under
IC 6-7-1-16 of a person who violates this chapter. As added by P.L.21-2000, SEC.10. IC 24-3-4-12 Seizure of cigarettes; search warrants
Sec. 12. (a) If the department or a law enforcement officer
discovers cigarettes that are in violation of section 8 or 9 of this
chapter, the department or a law enforcement officer may seize and
take possession of the cigarettes together with any vending machine
or receptacle in which the cigarettes are held for sale. The seized
cigarettes, vending machine, or receptacle, not including money
contained in the vending machine or receptacle, shall be forfeited to
the state. The department or law enforcement agency shall, within a
reasonable time after the seizure, destroy the confiscated cigarettes
and vending machine or receptacle.
(b) The confiscation, destruction, sale, or redemption of cigarettes
does not relieve a person of any penalties imposed for violation of
this chapter.
(c) When the department has reason to believe that any cigarettes
are being kept, sold, offered for sale, or given away in violation of
this chapter, an officer of the department or a law enforcement
officer may make an affidavit for a search warrant under IC 35-33-5.
If the judge issues a search warrant under IC 35-33-1, a law
enforcement officer or an authorized agent of the department may
search any place or vehicle designated in the affidavit and search
warrant and seize any cigarettes. As added by P.L.21-2000, SEC.10.
IC 24-3-4-13 Enforcement powers; prosecution of violations
Sec. 13. (a) This chapter may be enforced by the department or a
law enforcement officer.
(b) Upon referral of a violation of this chapter by the department
or a law enforcement officer, the prosecuting attorney or the attorney
general shall prosecute the person who violates this chapter. As added by P.L.21-2000, SEC.10.
IC 24-3-4-14 Injunctive or equitable relief
Sec. 14. In addition to any other remedy, any person may bring an
action for appropriate injunctive or equitable relief for a violation of
this chapter that caused actual damages to the person. The person
who brings the action may recover actual damages, interest on the
damages from the date the complaint was filed, costs, and reasonable
attorney's fees. If the court finds that the violation was flagrant, the
court may increase the recovery to an amount not exceeding three (3)
times the amount of actual damages. As added by P.L.21-2000, SEC.10.
IC 24-3-4-15 Class A misdemeanor; sale, distribution, or transportation of
prohibited cigarettes
Sec. 15. A person who knowingly or intentionally sells,
distributes, or transports into Indiana cigarettes in violation of
section 8 of this chapter commits a Class A misdemeanor. As added by P.L.21-2000, SEC.10.
IC 24-3-4-16 Class A misdemeanor; affixing stamp on prohibited cigarettes
Sec. 16. A person who knowingly or intentionally sells, or
distributes cigarettes that bear Indiana tax stamps affixed in violation
of this chapter commits a Class A misdemeanor. As added by P.L.21-2000, SEC.10.
IC 24-3-4-17 Class D felony; prior conviction of offense
Sec. 17. A person who:
(1) knowingly sells, distributes, or transports more than twelve
thousand (12,000) cigarettes in violation of section 8 or 9 of this
chapter; and
(2) has previously been convicted of an offense under section
15 or 16 of this chapter;
commits a Class D felony. As added by P.L.21-2000, SEC.10. Amended by P.L.1-2001, SEC.29.
IC 24-3-4
Chapter 4. Cigarettes Produced for Export; Imported Cigarettes
IC 24-3-4-1 Applicability of chapter
Sec. 1. This chapter does not apply to cigarettes sold or intended
to be sold as duty free merchandise by a duty free sales enterprise
that complies with federal requirements, including the requirements
under 19 U.S.C. 1555(b). However, this chapter applies to cigarettes
that are brought back into the United States that have not been
assessed a federal tax or federal duty. As added by P.L.21-2000, SEC.10.
IC 24-3-4-2 "Cigarette" defined
Sec. 2. As used in this chapter, "cigarette" has the meaning set
forth in IC 24-3-2-2(a). As added by P.L.21-2000, SEC.10.
IC 24-3-4-3 "Department" defined
Sec. 3. As used in this chapter, "department" refers to the
department of state revenue. As added by P.L.21-2000, SEC.10.
IC 24-3-4-4 "Importer" defined
Sec. 4. As used in this chapter, "importer'' means any of the
following:
(1) A person in the United States to whom nontaxpaid tobacco
products, cigarette papers, or cigarette tubes manufactured in a
foreign country, Puerto Rico, the Virgin Islands, or a possession
of the United States are shipped or consigned.
(2) A person who removes cigars or cigarettes for sale or
consumption in the United States from a customs bonded
manufacturing warehouse.
(3) A person who smuggles or unlawfully brings tobacco
products, cigarette papers, or cigarette tubes into the United
States. As added by P.L.21-2000, SEC.10.
IC 24-3-4-5 "Law enforcement officer" defined
Sec. 5. As used in this chapter, "law enforcement officer" has the
meaning set forth in IC 35-41-1-17. As added by P.L.21-2000, SEC.10.
IC 24-3-4-6 "Manufacturer" defined
Sec. 6. As used in this chapter, "manufacturer" means a person
who manufactures a product made from tobacco that is made for
smoking or chewing, including snuff. However, the term does not
include the following:
(1) A person who produces a product made from tobacco that
is made for smoking or chewing, including snuff, solely for the
person's own personal consumption or use.
(2) A proprietor of a customs bonded manufacturing warehouse
with respect to the operation of the warehouse. As added by P.L.21-2000, SEC.10.
IC 24-3-4-7 "Person" defined
Sec. 7. As used in this chapter, "person" has the meaning set forth
in IC 24-3-2-2(b). As added by P.L.21-2000, SEC.10.
IC 24-3-4-8 Sale, distribution, or transportation of prohibited cigarettes
Sec. 8. As of October 1, 2000, a person may not sell, distribute,
or transport into Indiana any of the following cigarettes:
(1) Cigarettes that have been marked for sale, distribution, or
use outside the United States, including labels stating "For
Export Only", "U.S. Tax-Exempt", and "For Use Outside U.S.".
(2) Cigarettes that do not comply with the federal Cigarette
Labeling and Advertising Act (15 U.S.C. 1333) or with other
federal requirements regarding health warnings and other
information on cigarette packages manufactured, packaged, or
imported for sale, distribution, or use in the United States.
(3) Cigarettes that do not comply with federal trademark and
copyright laws.
(4) Cigarettes that violate federal requirements on importation
of previously exported tobacco products, including 26 U.S.C.
5754.
(5) Cigarettes that the person knows or has reason to know that
the manufacturer did not intend to be sold, distributed, or used
in the United States.
(6) Cigarettes that have not had the list of the cigarette's added
ingredients submitted to the Secretary of the Department of
Health and Human Services under 15 U.S.C. 1335a.
(7) Cigarettes that have had the package altered before the
cigarettes are sold or distributed to the consumer that remove,
conceal, or obscure any of the following:
(A) A marking that indicates the cigarettes are intended to be
sold, distributed, or used outside the United States.
(B) A health warning or other information required under 15
U.S.C. 1333. As added by P.L.21-2000, SEC.10.
IC 24-3-4-9 Affixing stamp on prohibited cigarettes
Sec. 9. A person may not affix a stamp (as defined by IC 6-7-1-9)
on a package of cigarettes described in section 8 of this chapter. As added by P.L.21-2000, SEC.10.
IC 24-3-4-10 Monthly reports of imported cigarettes
Sec. 10. (a) A person who, for the purpose of selling or
distributing the cigarettes in Indiana, imports cigarettes into Indiana
that were manufactured outside the United States, shall file a
monthly report with the department and keep and maintain the
records required under IC 6-7-1-19 and IC 6-7-1-19.5.
(b) The report required under subsection (a) must be signed by the
person who imports the cigarettes, under penalties of perjury, and
must contain the following information concerning cigarettes that the
person imported during the preceding month:
(1) A copy of each of the following:
(A) The permit issued under 26 U.S.C. 5713 that allows the
person to import the cigarettes into the United States.
(B) The United States Customs Service form concerning the
cigarettes that contains the internal revenue tax information
required by the federal Bureau of Alcohol, Tobacco,
Firearms and Explosives.
(2) A statement that includes the following information:
(A) The brand and brand styles of the cigarettes imported.
(B) The quantity of each brand style of the cigarettes
imported.
(C) The name and address of each person to whom the
cigarettes have been shipped.
(3) A statement signed by an officer of the manufacturer or
importer, under the penalties for perjury, that states whether the
manufacturer is a participant in the escrow fund under
IC 24-3-3-12 and certifies that the manufacturer or importer has
complied with the following:
(A) The federal cigarette package health warning
requirements (15 U.S.C. 1333) and the federal ingredient
reporting requirements (15 U.S.C. 1335a).
(B) The qualified escrow fund for tobacco product
manufacturers requirements under IC 24-3-3. As added by P.L.21-2000, SEC.10. Amended by P.L.1-2006,
SEC.409.
IC 24-3-4-11 Powers of department
Sec. 11. The department may do the following:
(1) Adopt rules under IC 4-22-2 to implement this chapter.
(2) Assess tax due, penalties, and interest on cigarettes in
violation of this chapter.
(3) Revoke or suspend the registration certificate issued under
IC 6-7-1-16 of a person who violates this chapter. As added by P.L.21-2000, SEC.10. IC 24-3-4-12 Seizure of cigarettes; search warrants
Sec. 12. (a) If the department or a law enforcement officer
discovers cigarettes that are in violation of section 8 or 9 of this
chapter, the department or a law enforcement officer may seize and
take possession of the cigarettes together with any vending machine
or receptacle in which the cigarettes are held for sale. The seized
cigarettes, vending machine, or receptacle, not including money
contained in the vending machine or receptacle, shall be forfeited to
the state. The department or law enforcement agency shall, within a
reasonable time after the seizure, destroy the confiscated cigarettes
and vending machine or receptacle.
(b) The confiscation, destruction, sale, or redemption of cigarettes
does not relieve a person of any penalties imposed for violation of
this chapter.
(c) When the department has reason to believe that any cigarettes
are being kept, sold, offered for sale, or given away in violation of
this chapter, an officer of the department or a law enforcement
officer may make an affidavit for a search warrant under IC 35-33-5.
If the judge issues a search warrant under IC 35-33-1, a law
enforcement officer or an authorized agent of the department may
search any place or vehicle designated in the affidavit and search
warrant and seize any cigarettes. As added by P.L.21-2000, SEC.10.
IC 24-3-4-13 Enforcement powers; prosecution of violations
Sec. 13. (a) This chapter may be enforced by the department or a
law enforcement officer.
(b) Upon referral of a violation of this chapter by the department
or a law enforcement officer, the prosecuting attorney or the attorney
general shall prosecute the person who violates this chapter. As added by P.L.21-2000, SEC.10.
IC 24-3-4-14 Injunctive or equitable relief
Sec. 14. In addition to any other remedy, any person may bring an
action for appropriate injunctive or equitable relief for a violation of
this chapter that caused actual damages to the person. The person
who brings the action may recover actual damages, interest on the
damages from the date the complaint was filed, costs, and reasonable
attorney's fees. If the court finds that the violation was flagrant, the
court may increase the recovery to an amount not exceeding three (3)
times the amount of actual damages. As added by P.L.21-2000, SEC.10.
IC 24-3-4-15 Class A misdemeanor; sale, distribution, or transportation of
prohibited cigarettes
Sec. 15. A person who knowingly or intentionally sells,
distributes, or transports into Indiana cigarettes in violation of
section 8 of this chapter commits a Class A misdemeanor. As added by P.L.21-2000, SEC.10.
IC 24-3-4-16 Class A misdemeanor; affixing stamp on prohibited cigarettes
Sec. 16. A person who knowingly or intentionally sells, or
distributes cigarettes that bear Indiana tax stamps affixed in violation
of this chapter commits a Class A misdemeanor. As added by P.L.21-2000, SEC.10.
IC 24-3-4-17 Class D felony; prior conviction of offense
Sec. 17. A person who:
(1) knowingly sells, distributes, or transports more than twelve
thousand (12,000) cigarettes in violation of section 8 or 9 of this
chapter; and
(2) has previously been convicted of an offense under section
15 or 16 of this chapter;
commits a Class D felony. As added by P.L.21-2000, SEC.10. Amended by P.L.1-2001, SEC.29.
