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

  1. Law
  2. Indiana Code
  3. Taxation
  4. State Gross Retail and Use Taxes
  5. Enforcement and Penalties
  6. Failure to Register or Renew Registration; Transaction After Revocation or Suspension of Certificate; Offense

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Sec. 2. A retail merchant who makes a retail transaction without having applied for or obtained a registered retail merchant's certificate or a renewal of a registered retail merchant's certificate or after the retail merchant's certificate has been revoked or suspended by the department commits a Class A misdemeanor.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.26-1985, SEC.6; P.L.293-2013(ts), SEC.11.


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