6-7-2-21. Distributor offenses

IN Code § 6-7-2-21 (2019) (N/A)
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Sec. 21. A distributor who knowingly:

(1) acts as a distributor without a license;

(2) makes a false statement in a report under this chapter; or

(3) does not pay the tax for which the distributor 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.

As added by P.L.96-1987, SEC.7. Amended by P.L.158-2013, SEC.103.