Indiana Statutes
§ 7.1-4-6-2 — Penalties for noncompliance
(a)The presence on the premises of, or the
possession by, a person of alcoholic beverages or other articles subject
to excise taxes or other fees, and upon which the taxes and fees have
not been paid shall impose upon the possessor, or the owner, or person
in control, of the premises, the duty to pay all the taxes and fees due
and unpaid, even though the presence or the possession is unlawful
under this title. In addition, penalties for unpaid fees shall be assessed
as follows:
(1)In the case of fraud the department shall assess and collect a
penalty in an amount equal to the unpaid fees.
(2)In the case of mistake, inadvertence, or negligence, not
amounting to fraud, the department shall assess and collect a
penalty in an amount equal to ten percent (10%) of the unpaid
fees.
(b)With re
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Nearby Sections
15
§ 7.1-1-1-1
General purposes§ 7.1-1-1-11.5
Repealed§ 7.1-1-2-0.1
Repealed§ 7.1-1-2-1
Construction§ 7.1-1-2-13
Repealed§ 7.1-1-2-2
Scope§ 7.1-1-2-3
Exceptions§ 7.1-1-2-4
Gender and number§ 7.1-1-2-5
Direct and indirect prohibition§ 7.1-1-2-6
Repealed§ 7.1-1-3-1
Generally§ 7.1-1-3-10
"Club"§ 7.1-1-3-11
"Commercially"§ 7.1-1-3-12
"Commission"§ 7.1-1-3-12.5
"Consumer advertising specialty"