Sec. 14. An individual who:
(1) is an individual retailer or is an employee, an officer, or a member of a corporate or partnership retailer; and
(2) has a duty to remit the public safety fee as described in section 12 of this chapter to the department of state revenue;
holds the public safety fees collected in trust for the state and is personally liable for the payment of the public safety fee money to the state.
As added by P.L.187-2006, SEC.14.
Structure Indiana Code
Article 11. Building and Safety Regulations
Chapter 14. Regulation of Fireworks by Fire Marshal
22-11-14-2. Public Displays; Permits; Fees; Qualified Operations; Denial of Permit; Violations
22-11-14-3. Public Displays; Certificate of Insurance; Violations
22-11-14-4.5. Sale of Consumer Fireworks
22-11-14-6. Violations; Offenses; Time and Dates of Allowable Usage of Consumer Fireworks
22-11-14-7. Fireworks Stand Retail Sales Permit; Requirements
22-11-14-10. Interstate Wholesalers; Sales of Special Fireworks
22-11-14-13. Rate of Public Safety Fee in a Retail Unitary Transaction of Fireworks
22-11-14-14. Obligation of Retailer Collecting Public Safety Fees