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2022 Indiana Code
Title 6. Taxation
Article 7. Tobacco Taxes
Chapter 1. Cigarette Tax
6-7-1-35. Tax Evasion; Unlawful Advertising
Universal Citation:
IN Code § 6-7-1-35 (2022)
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Sec. 35. It shall be unlawful to procure or induce the evasion of any tax imposed by this chapter. It shall be unlawful for any person to advertise, print, publish, or circulate through or by use of any medium of communication any advertisement or offer to sell cigarettes within or into the state of Indiana, in which it is stated or implied that any taxes provided for in this chapter will not or need not be paid.
Formerly: Acts 1947, c.222, s.28. As amended by P.L.2-1988, SEC.32.
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