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Indiana Code — Title 6 (Taxation)

IC 6-7-2-21

Distributor or remote seller offenses

Official textiga.in.govlast amended

Sec. 21. (a) A distributor or remote seller who knowingly:

# (1)

acts as a distributor or remote seller without a license;

# (2)

makes a false statement in a report under this chapter; or

# (3)

does not pay a tax for which the distributor or remote seller is liable under this chapter;
commits a Class B misdemeanor. However, the offense is a Level 6 felony if it is committed with intent to evade the tax imposed by this chapter or to defraud the state.

(b) Violations of this chapter described in subsection (a) may be reported to the department or the office of the attorney general.
As added by P.L.96-1987, SEC.7. Amended by P.L.158-2013, SEC.103; P.L.165-2021,

SEC.118; P.L.137-2022, SEC.80.

Amendment history

As added by P.L.96-1987, SEC.7. Amended by P.L.158-2013, SEC.103; P.L.165-2021, SEC.118; P.L.137-2022, SEC.80.

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Nearby sections (25 sections)
  1. 6-7-2-11 · Revocation or suspension of license
  2. 6-7-2-11.5 · Department may refuse to issue or renew a license; reasons
  3. 6-7-2-12 · Electronic filing of returns and remitting of taxes
  4. 6-7-2-13 · Collection allowance
  5. 6-7-2-14 · Credit or refund of taxes
  6. 6-7-2-14.5 · Deduction for certain receivables
  7. 6-7-2-15 · Registration of manufacturer, importer, broker, or shipper
  8. 6-7-2-16 · Manufacturer, importer, broker, or shipper; proof of
  9. 6-7-2-17 · Deposit of revenues
  10. 6-7-2-18 · Distribution without a license; offense
  11. 6-7-2-19 · Manufacturer noncompliance; offense
  12. 6-7-2-20 · Record keeping violations
  13. 6-7-2-21 · Distributor or remote seller offenses
  14. 6-7-2-22 · Listed tax
  15. 6-7-2-23 · Federal sales; exemption
  16. 6-7-2-24 · Civil penalty for purchase of taxable products from a
  17. 6-7-3-1 · "Controlled substance" defined
  18. 6-7-3-2 · "Delivery" defined
  19. 6-7-3-3 · "Department" defined
  20. 6-7-3-4 · "Manufacture" defined
  21. 6-7-3-4.1 · "Marijuana" defined
  22. 6-7-3-5 · Imposition of tax; exemption
  23. 6-7-3-6 · Amount of tax; determination by gram weight; substance in
  24. 6-7-3-7 · Delivery of substance to law enforcement officer; tax…
  25. 6-7-3-8 · Payment of tax due on violation of state or federal laws;
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