2012 Indiana Code
TITLE 7.1. ALCOHOL AND TOBACCO
ARTICLE 5. CRIMES AND INFRACTIONS
CHAPTER 4. UNPAID TAXES; COUNTERFEIT PERMITS
IC 7.1-5-4Chapter 4. Unpaid Taxes; Counterfeit Permits
IC 7.1-5-4-1
Possession of untaxed beverages prohibited
Sec. 1. Possession of Untaxed Beverages Prohibited. It is a Class C misdemeanor for a person to sell, barter, give away, or possess, an alcoholic beverage, knowing that all taxes due the state on it are not paid.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.30.) As amended by Acts 1978, P.L.2, SEC.708.
IC 7.1-5-4-2
Repealed
(Repealed by Acts 1978, P.L.2, SEC.727.)
IC 7.1-5-4-3
Unlawful furnishing of evidence of payment of tax prohibited
Sec. 3. Unlawful Furnishing of Evidence of Payment of Tax Prohibited. It is unlawful for a person, other than an officer of the state lawfully entitled to do so, to furnish evidence of the payment of the excise tax, or to execute or issue a permit of any type, to another person.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.32.)
IC 7.1-5-4-4
Repealed
(Repealed by Acts 1973, P.L.56, SEC.38.)
IC 7.1-5-4-5
Possession of counterfeit permit prohibited
Sec. 5. Possession of Counterfeit Permit Prohibited. It is unlawful for a person to possess an article, instrument, imitation, or counterfeit of a permit, other than one lawfully issued to him and which he is lawfully entitled to possess. It is unlawful, also, for a person to display an imitation or counterfeit of a permit for the purpose of defrauding the state of the payment of a tax or license fee imposed by this title.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.33.)
IC 7.1-5-4-6
Fraudulent statements prohibited
Sec. 6. Fraudulent Statement Prohibited. It is unlawful for a person to make a statement, written or oral, as to payment to, or the receipt by, the state, for the purpose of defrauding the state of a tax or license fee imposed by this title.
(Formerly: Acts 1973, P.L.55, SEC.1.)
IC 7.1-5-4-7
Evidence Sec. 7. Evidence. The possession of a permit, or of an imitation or counterfeit of a permit, contrary to the provisions of this chapter, is prima facie evidence of an intent to defraud the state by the possessor of the prohibited article.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.34.)
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