Ind. Code ch. 7.1-5-4

in effect

Ind. Code § 7.1-5-4-1 Possession of untaxed beverages prohibited

Sec. 1. It is a Class C misdemeanor for a person to sell, barter, give away, or possess an alcoholic beverage, knowing that all taxes due the state on it are not paid. [Pre-1973 Recodification Citation: 7-1-1-32(6).] Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.30. As amended by Acts 1978, P.L.2, SEC.708; P.L.159-2014, SEC.30.

Ind. Code § 7.1-5-4-2 Repealed

[Pre-1973 Recodification Citation: 7-1-1-32(7).] Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.31. Repealed by Acts 1978, P.L.2, SEC.727.

Ind. Code § 7.1-5-4-3 Unlawful furnishing of evidence of payment of tax prohibited

Sec. 3. (a) It is unlawful for a person, other than an officer of the state lawfully entitled to do so, to furnish evidence of the payment of the excise tax, or to execute or issue a permit of any type, to another person. (b) A person who knowingly or intentionally violates this section commits a Level 6 felony. [Pre-1973 Recodification Citation: 7-1-1-33(d).] Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.32. As amended by P.L.159-2014, SEC.31.

Ind. Code § 7.1-5-4-4 Repealed

[Pre-1973 Recodification Citation: 7-1-1-33(d).] As added by Acts 1973, P.L.55, SEC.1. Repealed by Acts 1973, P.L.56, SEC.38.

Ind. Code § 7.1-5-4-5 Possession of counterfeit permit prohibited

Sec. 5. (a) It is unlawful for a person to possess an article, instrument, imitation, or counterfeit of a permit, other than one lawfully issued to the person and which the person is lawfully entitled to possess. (b) It is unlawful for a person to display an imitation or counterfeit of a permit for the purpose of defrauding the state of the payment of a tax or license fee imposed by this title. (c) A person who knowingly or intentionally violates subsection (a) or (b) commits a Class A misdemeanor. However, the offense is a Level 6 felony if the cost of the permit is at least seven hundred fifty dollars ($750). [Pre-1973 Recodification Citation: 7-1-1-33(d).] Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.33. As amended by P.L.159-2014, SEC.32.

Ind. Code § 7.1-5-4-6 Fraudulent statements prohibited

Sec. 6. (a) It is unlawful for a person to make a statement, written or oral, as to payment to, or the receipt by, the state, for the purpose of defrauding the state of a tax or license fee imposed by this title. (b) A person who knowingly or intentionally violates this section commits a Class A misdemeanor. However, the offense is a Level 6 felony if the tax or license fee is at least seven hundred fifty dollars ($750). [Pre-1973 Recodification Citation: 7-1-1-33(d).] Formerly: Acts 1973, P.L.55, SEC.1. As amended by P.L.159-2014, SEC.33.

Ind. Code § 7.1-5-4-7 Evidence

Sec. 7. Evidence. The possession of a permit, or of an imitation or counterfeit of a permit, contrary to the provisions of this chapter, is prima facie evidence of an intent to defraud the state by the possessor of the prohibited article. [Pre-1973 Recodification Citation: 7-1-1-33(d).] Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.34.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/7.1Fetched: 10/17/2026