Sec. 8. Duty of Attorney General and Local Prosecutor. If a person who holds a permit under this title fails to account for, or pay over to the chairman or the department, or both, an annual license fee, or excise tax, or other levy imposed by this title, or defaults in a condition of his bond, or if a person, licensed under this title or not, fails or refuses to pay to the chairman or the department an obligation, liability, forfeiture, or penalty imposed upon him by this title, the chairman or the department shall report that fact to the attorney general of Indiana who shall immediately institute the necessary action for the recovery of the sum due the state by reason of this title. The state shall be entitled to all liens and remedies allowed by law for the collection of the sum due the state. It is the duty of the prosecuting attorney of the proper county to assist the attorney general in these matters whenever the attorney general requests his assistance.
[Pre-1973 Recodification Citation: 7-1-1-42(1).]
Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.23.
Structure Indiana Code
Title 7.1. Alcohol and Tobacco
Chapter 6. Administration and Enforcement of Alcoholic Beverage Laws
7.1-4-6-1. Powers of Commission and Department
7.1-4-6-2. Penalties for Noncompliance
7.1-4-6-2.1. Rules and Regulations to Enforce Noncompliance Penalties
7.1-4-6-3. Collection of Excise Taxes
7.1-4-6-3.5. Collection of Excise Taxes; Electronic Filing of Returns and Remitting of Taxes
7.1-4-6-3.6. Rules and Regulations
7.1-4-6-4. Discount for Timely Payment
7.1-4-6-6. Floor Stock Tax Not Imposed