Indiana Statutes
§ 6-9-29-2 — Liability; penalty for failure to remit tax
An individual who:
(1)is an individual taxpayer or an employee, an officer, or a
member of a corporate or partnership taxpayer; and
(2)has a duty to remit innkeeper's taxes to the department of state
revenue or a political subdivision;
holds those innkeeper's taxes in trust for the state or political
subdivision and is personally liable for the payment of the innkeeper's
taxes, plus any penalties and interest attributable to the innkeeper's
taxes, to the state or political subdivision. An individual who
knowingly fails to collect or remit the innkeeper's taxes to the state or
political subdivision commits a Level 6 felony.
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Indiana § 6-9-29-2 (Liability; penalty for failure to remit tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
As added by P.L.85-1995, SEC.38. Amended by P.L.158-2013,
SEC.120.
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Repealed§ 6-1.1-1-14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"