Sec. 2. A retail merchant who makes a retail transaction without having applied for or obtained a registered retail merchant's certificate or a renewal of a registered retail merchant's certificate or after the retail merchant's certificate has been revoked or suspended by the department commits a Class A misdemeanor.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.26-1985, SEC.6; P.L.293-2013(ts), SEC.11.
Structure Indiana Code
Article 2.5. State Gross Retail and Use Taxes
Chapter 9. Enforcement and Penalties
6-2.5-9-1. Exemption Certificates; Unlawful Issuance or Acceptance; Offenses
6-2.5-9-3.5. Marketplace Facilitator Relief of Liability for Failure to Collect Sales Tax
6-2.5-9-7. Removing or Altering Sign Posted by Department; Failure to Notify Department; Offense
6-2.5-9-8. Records; Inspection; Falsification; Offenses
6-2.5-9-9. Declaratory Judgment Action; Retail Merchant That Lacks a Physical Presence in Indiana
6-2.5-9-10. Refund Claims; Retail Merchant That Lacks a Physical Presence in Indiana