Indiana Code 6-7-2-21. Distributor or remote seller offenses
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Sec. 21. (a) A distributor or remote seller who knowingly:
For details, see Ind. Code § 35-50-2-7 and Ind. Code § 35-50-3-3
(2) makes a false statement in a report under this chapter; or
(1) acts as a distributor or remote seller without a license;
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 |
| Class B misdemeanor | up to 180 days | up to $1,000 |
Terms Used In Indiana Code 6-7-2-21
- Attorney: includes a counselor or other person authorized to appear and represent a party in an action or special proceeding. See Indiana Code 1-1-4-5
- department: refers to the department of state revenue and includes its employees and agents. See Indiana Code 6-7-2-1
- distributor: means a person who:
Indiana Code 6-7-2-2
- remote seller: means a retail dealer that meets the economic threshold under Indiana Code 6-7-2-3.3
(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.