Enforcement and Penalties

  1. Law
  2. Indiana Code
  3. Taxation
  4. State Gross Retail and Use Taxes
  5. Enforcement and Penalties

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Section
6-2.5-9-1

Exemption Certificates; Unlawful Issuance or Acceptance; Offenses

Section
6-2.5-9-2

Failure to Register or Renew Registration; Transaction After Revocation or Suspension of Certificate; Offense

Section
6-2.5-9-3

Personal Liability of Holder of Taxes in Trust; Failure to Collect and Remit; Offense; Exception for Marketplace Facilitator

Section
6-2.5-9-3.5

Marketplace Facilitator Relief of Liability for Failure to Collect Sales Tax

Section
6-2.5-9-4

Inclusion of Tax in Displayed Price; Offer to Assume or Absorb Tax; Unlawful Price Advertising; Offense

Section
6-2.5-9-5

Repealed

Section
6-2.5-9-6

Vehicle and Watercraft Title or Aircraft Registration; Payment of Taxes Requisite; Offenses

Section
6-2.5-9-7

Removing or Altering Sign Posted by Department; Failure to Notify Department; Offense

Section
6-2.5-9-8

Records; Inspection; Falsification; Offenses

Section
6-2.5-9-9

Declaratory Judgment Action; Retail Merchant That Lacks a Physical Presence in Indiana

Section
6-2.5-9-10

Refund Claims; Retail Merchant That Lacks a Physical Presence in Indiana

Section
6-2.5-9-11

Findings of General Assembly