Ind. Admin. Code tit. 45, § 2.2-9-2 - Penalties; Individuals

Current as of January 1, 1970

45 Iac 2.2-9-2 - Penalties; Individuals45 Iac 2.2-9-2 - Penalties; Individuals

45 Iac 2.2-9-1 - Exemption Certificate; Unlawful Issuance or Acceptance 45 Iac 2.2-9-3 - Penalties; Retail Merchants

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) $45 IAC 2.2-9-1(b)$ .

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

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