Section 6-2.5-9-1 - Exemption certificates; unlawful issuance or acceptance; offenses(a) A person who issues an exemption certificate, with the intention of unlawfully avoiding the payment of the state gross retail or use tax, commits a Class B misdemeanor.(b) A person who accepts an exemption certificate with the intention of helping the issuer unlawfully avoid paying the state gross retail or use tax, commits a Class B misdemeanor.As added by Acts1980 , P.L. 52, SEC.1.