Sec. 5. (a) This section does not apply to a permittee, or a licensed carrier for a permittee, who is lawfully entitled to hold or possess an alcoholic beverage without the payment of the excise tax on the alcoholic beverage before the time the alcoholic beverage is withdrawn for sale.
(b) A person who transports an alcoholic beverage on a public highway, knowing that any of the taxes due the state on it have not been paid, commits a Level 6 felony.
[Pre-1973 Recodification Citation: 7-1-1-32(18).]
Formerly: Acts 1973, P.L.55, SEC.1. As amended by Acts 1978, P.L.2, SEC.725; P.L.1-1999, SEC.20; P.L.158-2013, SEC.129; P.L.159-2014, SEC.91.
Structure Indiana Code
Title 7.1. Alcohol and Tobacco
Article 5. Crimes and Infractions
Chapter 11. Unlawful Transportation
7.1-5-11-1. Importation Limited
7.1-5-11-2. Transportation Limited
7.1-5-11-3. Transportation in Non-Registered Vehicles Prohibited
7.1-5-11-4. Deliveries Limited
7.1-5-11-5. Transportation of Untaxed Beverage Prohibited; Exemptions
7.1-5-11-6. Devious Transportation Prohibited
7.1-5-11-7. False Shipments Prohibited
7.1-5-11-8. Delivery to Non-Consignee Prohibited
7.1-5-11-9. Violation of Transportation Contract Prohibited
7.1-5-11-10. Transportation of Liquor Limited
7.1-5-11-11. Bill of Lading or Other Evidence of Ownership Required
7.1-5-11-12. Use of Highway for Evasion Prohibited
7.1-5-11-13. Recordkeeping Required
7.1-5-11-14. False Statement Prohibited
7.1-5-11-15. Transportation of Unowned Goods Limited
7.1-5-11-16. Transportation to Retailer or Dealer on Sunday Prohibited