Indiana Code 6-9-29-2. Liability; penalty for failure to remit tax
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Sec. 2. An individual who:
For details, see Ind. Code § 35-50-2-7
(2) has a duty to remit innkeeper’s taxes to the department of state revenue or a political subdivision;
(1) is an individual taxpayer or an employee, an officer, or a member of a corporate or partnership taxpayer; 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 6-9-29-2
- 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.
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.