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2024 Indiana Code
Title 6. Taxation
Article 2.5. State Gross Retail and Use Taxes
Chapter 9. Enforcement and Penalties
6-2.5-9-2. Failure to Register or Renew Registration; Transaction After Revocation or Suspension of Certificate; Offense
Universal Citation:
IN Code § 6-2.5-9-2 (2024)
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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certificate or a renewal of a registered retail merchant's certificate or after the retail merchant's certificate has been revoked or suspended by the department commits a Class A misdemeanor.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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