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Indiana Code — Title 6 (Taxation)

IC 6-7-1-21

Selling packages with counterfeit stamps; affixing used stamps;

Official textiga.in.govlast amended

offenses
Sec. 21. A distributor or other person who knowingly sells or offers for sale an individual package, having affixed thereto any fraudulent, spurious, imitation, or counterfeit stamp, or stamp which has been previously affixed, commits a Level 5 felony. A person who knowingly affixes to an individual package either a fraudulent, spurious, imitation, or counterfeit stamp or a stamp which has previously been affixed to an individual package commits a Level 5 felony.
Formerly: Acts 1947, c.222, s.20. As amended by Acts 1978, P.L.2, SEC.645; Acts 1980,
P.L.60, SEC.4; P.L.158-2013, SEC.101.

Amendment history

Formerly: Acts 1947, c.222, s.20. As amended by Acts 1978, P.L.2, SEC.645; Acts 1980, P.L.60, SEC.4; P.L.158-2013, SEC.101.

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Nearby sections (25 sections)
  1. 6-7-1-13 · Effective date
  2. 6-7-1-13.5 · Carriers; liability for unpaid taxes
  3. 6-7-1-14 · Stamps; evidence of tax paid
  4. 6-7-1-15 · Department as official agent of state to administer and…
  5. 6-7-1-15.1 · Metered tax stamping machines; recharging
  6. 6-7-1-16 · Distributor's registration certificate; application fee;…
  7. 6-7-1-17 · Distributors as agents of state for collection of tax;…
  8. 6-7-1-17.5 · Credit against the cost of certain stamps
  9. 6-7-1-18 · Affixing stamps; invoices
  10. 6-7-1-19 · Distributors' records and reports
  11. 6-7-1-19.5 · Transporting cigarettes without stamps affixed; invoice or
  12. 6-7-1-20 · Repealed
  13. 6-7-1-21 · Selling packages with counterfeit stamps; affixing used…
  14. 6-7-1-22 · Record keeping violations; offense
  15. 6-7-1-23 · Other violations; offense
  16. 6-7-1-24 · Sale or possession of cigarettes without payment of tax or
  17. 6-7-1-25 · Search warrants for untaxed cigarettes
  18. 6-7-1-26 · Repealed
  19. 6-7-1-27 · Mutilated stamps; replacement; unused stamps; refund
  20. 6-7-1-28 · Repealed
  21. 6-7-1-28.1 · Taxes, registration fees, fines, and penalties collected;
  22. 6-7-1-29 · Repealed
  23. 6-7-1-29.1 · Cigarette tax fund; annual appropriations to department of
  24. 6-7-1-29.3 · Cigarette tax fund; deposit to clean water fund
  25. 6-7-1-30 · Repealed
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