Indiana Code — Title 6 (Taxation)
IC 6-7-1-38
Civil penalties
Official textiga.in.govlast amended
Sec. 38. A retailer who purchases cigarettes from a distributor who has not obtained a registration certificate required under section 16 of this chapter or whose registration certificate has been suspended or revoked by the department is subject to a penalty not to
exceed the greater of:
# (1)
one hundred percent (100%) of the retail value of the cigarettes described in this section; or
# (2)
five thousand dollars ($5,000);
on each such purchase.
As added by P.L.137-2022, SEC.59.
Amendment history
As added by P.L.137-2022, SEC.59.
Source: view the official text
Nearby sections (25 sections)
- 6-7-1-30.1 · Cigarette tax fund; annual appropriation to local
- 6-7-1-30.2 · Appropriations for local health funds
- 6-7-1-30.5 · Repealed
- 6-7-1-31 · Repealed
- 6-7-1-31.1 · Cities and towns; cumulative capital improvement fund; use
- 6-7-1-32 · Repealed
- 6-7-1-32.1 · Repealed
- 6-7-1-33 · Repealed
- 6-7-1-34 · Repealed
- 6-7-1-35 · Tax evasion; unlawful advertising
- 6-7-1-36 · Evasion of tax; offense
- 6-7-1-37 · Electronic filing of reports and remitting of taxes
- 6-7-1-38 · Civil penalties
- 6-7-2-0.1 · "Actual cost"; "actual cost list"
- 6-7-2-0.2 · "Alternative nicotine product"
- 6-7-2-0.3 · "Cigar"
- 6-7-2-0.5 · "Closed system cartridge"
- 6-7-2-0.7 · "Consumable material"
- 6-7-2-1 · "Department"
- 6-7-2-2 · "Distributor"
- 6-7-2-2.1 · "Moist snuff"
- 6-7-2-3 · "Person"
- 6-7-2-3.1 · "Pipe tobacco"
- 6-7-2-3.3 · "Remote seller"
- 6-7-2-3.5 · "Taxable product"