Statutes, codes, and regulations
Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUEArticle 2.2 - SALES AND USE TAX
Rule 45 IAC 2.2-9 - Enforcement and Penalties
Section 45 IAC 2.2-9-2 - Penalties; individuals

45 Ind. Admin. Code 2.2-9-2

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Current through December 12, 2024
Section 45 IAC 2.2-9-2 - Penalties; individuals

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 2.

(a) A person who accepts an exemption certificate with the intention of helping the issuer unlawfully avoid paying the state gross retail and use tax, commits [sic.] Class B misdemeanor.
(b) A Class B misdemeanor is defined in Regulation 6-2.5-9-1(a)(010)(2) [ 45 IAC 2.2-9-1(b) ].

45 IAC 2.2-9-2

Department of State Revenue; Ch. 9, Reg. 6-2.5-9-1 b (010); filed Dec 1, 1982, 10:35 am: 6 IR 68