Civil penalty for purchase of taxable products from a distributor that is not licensed
Ind. Code § 6-7-2-24
in effectSec. 24. A retailer (except a remote seller that is required to remit tax imposed by this chapter) who purchases a taxable product from a distributor who has not obtained a license required under section 8 of this chapter or whose license has been suspended or revoked by the department is subject to a penalty not to exceed the greater of:
(1) one hundred percent (100%) of the retail value of the taxable product; or
(2) five thousand dollars ($5,000);
on the purchase.
As added by P.L.137-2022, SEC.81.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026