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Indiana Code — Title 6 (Taxation)

IC 6-9-29-2

Liability; penalty for failure to remit tax

Official textiga.in.govlast amended

Sec. 2. An individual who:

# (1)

is an individual taxpayer or an employee, an officer, or a member of a corporate or partnership taxpayer; and

# (2)

has a duty to remit innkeeper's taxes to the department of state revenue or a political subdivision;
holds those innkeeper's taxes in trust for the state or political subdivision and is personally liable for the payment of the innkeeper's taxes, plus any penalties and interest attributable to the innkeeper's taxes, to the state or political subdivision. An individual who knowingly fails to collect or remit the innkeeper's taxes to the state or political subdivision commits a Level 6 felony.
As added by P.L.85-1995, SEC.38. Amended by P.L.158-2013, SEC.120.

Amendment history

As added by P.L.85-1995, SEC.38. Amended by P.L.158-2013, SEC.120.

Source: view the official text

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Nearby sections (25 sections)
  1. 6-9-27-10 · Payment of outstanding obligations; covenant with holders
  2. 6-9-27-11 · Expiration of chapter
  3. 6-9-28-1 · Application of chapter
  4. 6-9-28-2 · Ordinance imposing tax
  5. 6-9-28-3 · Amount of tax
  6. 6-9-28-4 · Liability; collection
  7. 6-9-28-5 · Remittance; return
  8. 6-9-28-6 · Payment to county by warrant
  9. 6-9-28-7 · County admissions tax fund; establishment; deposit and use of
  10. 6-9-29-1 · Application of chapter
  11. 6-9-29-1.2 · Application to rooms, lodgings, or other accommodations in…
  12. 6-9-29-1.5 · Effective date of ordinance to be specified; certified…
  13. 6-9-29-2 · Liability; penalty for failure to remit tax
  14. 6-9-29-3 · Rights and powers of county treasurer; standard return form
  15. 6-9-29-4 · Summary data to be provided by department of state revenue
  16. 6-9-29-5 · Summary data to be provided to commissions
  17. 6-9-29-6 · Requirement for marketplace facilitator to collect and remit
  18. 6-9-29-7 · Agreement to furnish county treasurer with tax collection
  19. 6-9-29-8 · "Innkeeper's tax fund"; restrictions
  20. 6-9-29.5-1 · Application of chapter
  21. 6-9-29.5-2 · Requirement for marketplace facilitator to collect and…
  22. 6-9-29.5-3 · Liability for payment of the tax; offense; provide…
  23. 6-9-29.5-4 · Requirement to send certified copy of ordinance to the
  24. 6-9-29.5-5 · "Food and beverage tax fund"; restrictions
  25. 6-9-31-1 · Applicability of chapter
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