Indiana § 6-7-1-38 Civil penalties

Indiana Statutes

§ 6-7-1-38 — Civil penalties

Indiana § 6-7-1-38

Art. 7TOBACCO TAXES

Ch. 1Cigarette Tax

This text of Indiana § 6-7-1-38 (Civil penalties) 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 § 6-7-1-38 (2026).

Text

A retailer who purchases cigarettes from a distributor who has not obtained a registration certificate required under section 16 of this chapter or whose registration certificate has been suspended or revoked by the department is subject to a penalty not to exceed the greater of:

(1)one hundred percent (100%) of the retail value of the cigarettes described in this section; or

(2)five thousand dollars ($5,000); on each such purchase.

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A retailer who purchases cigarettes from a
distributor who has not obtained a registration certificate required
under section 16 of this chapter or whose registration certificate has
been suspended or revoked by the department is subject to a penalty
not to exceed the greater of:
(1) one hundred percent (100%) of the retail value of the
cigarettes described in this section; or
(2) five thousand dollars ($5,000);
on each such purchase.