Ind. Admin. Code tit. 45, § 10-9-4 - Violation; Offenses

Current as of January 1, 1970

45 Iac 10-9-4 - Violation; Offenses45 Iac 10-9-4 - Violation; Offenses

45 Iac 10-9-3 - Reckless or Intentional Violation; Offense 45 Iac 10-9-5 - Failure to Collect Tax From Authorized Unlicensed Users or Dealers; Penalties (repealed)

45 IAC 10-9-4 Violation; offenses

Authority: 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 6-6-2.1-1212(010); filed Jan 3, 1983, 2:29 p.m.: 6 IR 308; filed Dec 18, 2015, 3:40 p.m.: 20160113-IR-045140518FRA)

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