Indiana § 6-7-4-12 Liability for payment of taxes

Indiana Statutes

§ 6-7-4-12 — Liability for payment of taxes

Indiana·Art. 7 TOBACCO TAXES·Ch. 4 Electronic Cigarette Tax

An individual who:

(1)is an individual retail dealer or an employee, an officer, or a member of a corporate or partnership retail dealer; and

(2)has a duty to remit electronic cigarette taxes to the department; holds those taxes in trust for the state and is personally liable for the payment of those taxes, plus any penalties and interest attributable to those taxes, to the state. If the individual knowingly fails to collect or remit those taxes to the state, the individual commits a Level 6 felony.

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An individual who:
(1) is an individual retail dealer or an employee, an officer, or a
member of a corporate or partnership retail dealer; and
(2) has a duty to remit electronic cigarette taxes to the
department;
holds those taxes in trust for the state and is personally liable for the
payment of those taxes, plus any penalties and interest attributable to
those taxes, to the state. If the individual knowingly fails to collect or
remit those taxes to the state, the individual commits a Level 6 felony.

Indiana § 6-7-4-12 (Liability for payment of taxes) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.