Indiana § 24-3-2-4.7 Failure to provide documentary evidence of distributor; penalty;
seizure of cigarettes or other tobacco products

Indiana Statutes

§ 24-3-2-4.7 — Failure to provide documentary evidence of distributor; penalty; seizure of cigarettes or other tobacco products

Indiana § 24-3-2-4.7

Art. 3TOBACCO PRODUCTS

Ch. 2Cigarette Fair Trade Act

This text of Indiana § 24-3-2-4.7 (Failure to provide documentary evidence of distributor; penalty; seizure of cigarettes or other tobacco products) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 24-3-2-4.7 (2026).

Text

7.

(a)A retailer shall produce an invoice or other documentary evidence proving that the retailer obtained cigarettes or a tobacco product (as defined in IC 6-7-2-5) from a distributor that holds a valid registration certificate.

(b)Each day a retailer fails to produce an invoice or other evidence under subsection (a) constitutes a separate violation of this section.

(c)This subsection applies in addition to or instead of any other civil or criminal penalty. The department or the department of state revenue may impose on a retailer that violates subsection (a) a civil penalty that does not exceed the greater of:

(1)five hundred percent (500%) of the retail value of the cigarettes described in subsection (a); or

(2)five thousand dollars ($5,000); for each violation.

(d)In addition to

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7. (a) A retailer shall produce an invoice or
other documentary evidence proving that the retailer obtained
cigarettes or a tobacco product (as defined in IC 6-7-2-5) from a
distributor that holds a valid registration certificate.
(b) Each day a retailer fails to produce an invoice or other evidence
under subsection (a) constitutes a separate violation of this section.
(c) This subsection applies in addition to or instead of any other
civil or criminal penalty. The department or the department of state
revenue may impose on a retailer that violates subsection (a) a civil
penalty that does not exceed the greater of:
(1) five hundred percent (500%) of the retail value of the
cigarettes described in subsection (a); or
(2) five thousand dollars ($5,000);
for each violation.
(d) In addition to any other penalty described in this section, the
department or the department of state revenue may seize the cigarettes
or other tobacco products for which the retailer is unable to produce the
invoice or documentary evidence described in subsection (a). The
seized cigarettes or other tobacco products shall be forfeited to the state
and destroyed.
(e) Civil penalties collected under this chapter shall be deposited as
follows:
(1) Seventy percent (70%) to the enforcement and administration
fund established under IC 7.1-4-10.
(2) Thirty percent (30%) to the state general fund for the use of
the department of state revenue.