Indiana Code 6-7-4-12. Liability for payment of taxes
Current as of: 2024 | Check for updates
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Sec. 12. An individual who:
For details, see Ind. Code § 35-50-2-7
(2) has a duty to remit electronic cigarette taxes to the department;
(1) is an individual retail dealer or an employee, an officer, or a member of a corporate or partnership retail dealer; and
Attorney's Note
Under the Indiana Code, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| Level 6 felony | between 6 mos. and 2 1/2 years | up to $10,000 |
Terms Used In Indiana Code 6-7-4-12
- department: means the department of state revenue and includes its employees and agents. See Indiana Code 6-7-4-3
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- retail dealer: means a person engaged in the selling of consumable material, vapor products, or both to ultimate consumers. See Indiana Code 6-7-4-7
holds those taxes in trust for the state and is personally liable for the payment of those taxes, plus any penalties and interest attributable to those taxes, to the state. If the individual knowingly fails to collect or remit those taxes to the state, the individual commits a Level 6 felony.
As added by P.L.165-2021, SEC.119.