Indiana § 24-3-5-7 Pay taxes or provide notice; penalties

Indiana Statutes

§ 24-3-5-7 — Pay taxes or provide notice; penalties

Indiana·Art. 3 TOBACCO PRODUCTS·Ch. 5 Delivery Sales of Tobacco Products

(a)A merchant who delivers cigarettes to a customer as part of a delivery sale shall:

(1)collect and pay all applicable taxes under IC 6-7-1; or

(2)place a legible and conspicuous notice on the outside of the container in which the cigarettes are shipped. The notice shall be placed on the same side of the container as the address to which the container is shipped and must state the following: "If these cigarettes have been shipped to you from a merchant located outside the state in which you reside, the merchant has under federal law reported information about the sale of these cigarettes, including your name and address, to your state tax collection agency. You are legally responsible for all applicable unpaid state taxes on these cigarettes.".

(b)For a violation of this section the c

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(a) A merchant who delivers cigarettes to a
customer as part of a delivery sale shall:
(1) collect and pay all applicable taxes under IC 6-7-1; or
(2) place a legible and conspicuous notice on the outside of the
container in which the cigarettes are shipped. The notice shall be
placed on the same side of the container as the address to which
the container is shipped and must state the following:
"If these cigarettes have been shipped to you from a merchant
located outside the state in which you reside, the merchant has
under federal law reported information about the sale of these
cigarettes, including your name and address, to your state tax
collection agency. You are legally responsible for all applicable
unpaid state taxes on these cigarettes.".
(b) For a violation of this section the commission may impose, in
addition to any other remedies, civil penalties as follows:
(1) If the person has one (1) judgment for a violation of this
section committed during a five (5) year period, a civil penalty of
at least one thousand dollars ($1,000) but not more than two
thousand dollars ($2,000).
(2) If the person has two (2) unrelated judgments for violations of
this section committed during a five (5) year period, a civil
penalty of at least two thousand five hundred dollars ($2,500) but
not more than three thousand five hundred dollars ($3,500).
(3) If the person has three (3) unrelated judgments for violations
of this section committed during a five (5) year period, a civil
penalty of at least four thousand dollars ($4,000) but not more
than five thousand dollars ($5,000).
(4) If the person has four (4) unrelated judgments for violations
of this section committed during a five (5) year period, a civil
penalty of at least five thousand five hundred dollars ($5,500) but
not more than six thousand five hundred dollars ($6,500).
(5) If the person has at least five (5) unrelated judgments for
violations of this section committed during a five (5) year period,
a civil penalty of ten thousand dollars ($10,000).