22-11-14-14. Obligation of retailer collecting public safety fees

IN Code § 22-11-14-14 (2019) (N/A)
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Sec. 14. An individual who:

(1) is an individual retailer or is an employee, an officer, or a member of a corporate or partnership retailer; and

(2) has a duty to remit the public safety fee as described in section 12 of this chapter to the department of state revenue;

holds the public safety fees collected in trust for the state and is personally liable for the payment of the public safety fee money to the state.

As added by P.L.187-2006, SEC.14.