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2023 Indiana Code
Title 6. Taxation
Article 7. Tobacco Taxes
Chapter 2. Tobacco Products Tax
6-7-2-24. Civil Penalty for Purchase of Taxable Products From a Distributor That Is Not Licensed
Universal Citation:
IN Code § 6-7-2-24 (2023)
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Sec. 24. A retailer (except a remote seller that is required to remit tax imposed by this chapter) who purchases a taxable product from a distributor who has not obtained a license required under section 8 of this chapter or whose license has been suspended or revoked by the department is subject to a penalty not to exceed the greater of:
(1) one hundred percent (100%) of the retail value of the taxable product; or
(2) five thousand dollars ($5,000);
on the purchase.
As added by P.L.137-2022, SEC.81.
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