Section 45 IAC 10-9-4 - Violation; offensesAuthority: IC 6-8.1-3-3
Affected: IC 6-6-2.5
Sec. 4.
(a) A person who recklessly violates a provision of IC 6-6-2.5 for which no specific penalty is provided commits a Class C infraction.(b) A person who commits such offenses with the intent to evade the tax imposed by IC 6-6-2.5 and to defraud the state commits a Level 6 felony.Department of State Revenue; Reg 6-6-2.1 -1212010; filed Jan 3, 1983, 2:29 pm: 6 IR 308Filed 12/18/2015, 3:40 p.m.: 20160113-IR-045140518FRA