Sec. 7. (a) Any person who:
(1) removes;
(2) alters;
(3) defaces; or
(4) covers;
a sign posted by the department that states that no retail transactions or sales can be made at a retail merchant's location commits a Class C infraction.
(b) A retail merchant shall notify the department of any violation of subsection (a) that occurs on the retail merchant's premises.
(c) A retail merchant who fails to give the notice required by subsection (b) within two (2) business days after the violation of subsection (a) occurs commits a Class B infraction.
As added by P.L.26-1985, SEC.9. Amended by P.L.174-2021, SEC.3.
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