Indiana Statutes
§ 6-7-2-21 — Distributor or remote seller offenses
(a)A distributor or remote seller who
knowingly:
(1)acts as a distributor or remote seller without a license;
(2)makes a false statement in a report under this chapter; or
(3)does not pay a tax for which the distributor or remote seller 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.
(b)Violations of this chapter described in subsection (a) may be
reported to the department or the office of the attorney general.
Free access — add to your briefcase to read the full text and ask questions with AI
Indiana § 6-7-2-21 (Distributor or remote seller offenses) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
As added by P.L.96-1987, SEC.7. Amended by P.L.158-2013,
SEC.103; P.L.165-2021, SEC.118; P.L.137-2022, SEC.80.
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"