45 Ind. Admin. Code 2.2-9-3

Current through December 12, 2024
Section 45 IAC 2.2-9-3 - Penalties; retail merchants

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 3.

(a) A retail merchant who makes a retail transaction without having applied for or obtained a registered retail merchants' certificate or a renewal of a registered retail merchants' certificate commits a Class B infraction.
(b) As provided in IC 35-50-4-3[Repealed by P.L. 108-1981, SECTION 40.]: A person who commits a Class B infraction shall be fined not more than one thousand dollars ($1,000).

45 IAC 2.2-9-3

Department of State Revenue; Ch. 9, Reg. 6-2.5-9-2010; filed Dec 1, 1982, 10:35 am: 6 IR 68