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

  1. Law
  2. Indiana Code
  3. Taxation
  4. State Gross Retail and Use Taxes
  5. Enforcement and Penalties
  6. Removing or Altering Sign Posted by Department; Failure to Notify Department; Offense

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Sec. 7. (a) Any person who:

(1) removes;

(2) alters;

(3) defaces; or

(4) covers;

a sign posted by the department that states that no retail transactions or sales can be made at a retail merchant's location commits a Class C infraction.

(b) A retail merchant shall notify the department of any violation of subsection (a) that occurs on the retail merchant's premises.

(c) A retail merchant who fails to give the notice required by subsection (b) within two (2) business days after the violation of subsection (a) occurs commits a Class B infraction.

As added by P.L.26-1985, SEC.9. Amended by P.L.174-2021, SEC.3.


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