reglab/housing_qa huggingface dataset:
IN Code § 7.1-4-3-5 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 3. Liquor Excise Tax|7.1-4-3-5. Transactions Exempt From Tax

Sec. 5. Transactions Exempt from Tax. The liquor excise tax shall not apply to the sale for delivery outside this state, or the withdrawal for sale for delivery outside this state, of liquor and wine that contains more than twenty-one percent (21%) of absolute alcohol reckoned by volume. The liquor excise tax shall not apply to the sale or withdrawal for sale of wine to a pastor, rabbi, or priest for sacramental or religious purposes only.[Pre-1973 Recodification Citation: 7-1-1-41(b).]Formerly: Acts 1973, P.L.55, SEC.1.
IN Code § 7.1-4-3-7 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 3. Liquor Excise Tax|7.1-4-3-7. Necessity of Invoice; Contents

Sec. 7. (a) All sales of alcoholic beverages made by a primary source of supply to a liquor wholesaler shall at the time of the sale be accompanied by an invoice that must show the following:(1) The name and address of the seller and the purchaser.(2) The date of disposition.(3) The name or names of each brand sold.(4) The number of packages, if any.(5) The number of cases by size of bottle or container.(6) The quantity of each kind of alcoholic beverage sold.(b) The primary source of supply shall send a copy of the invoice to the department of revenue and the commission at the time of the sale.As added by P.L.57-1984, SEC.12. Amended by P.L.194-2021, SEC.62.
IN Code § 7.1-4-4-1 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 4. Wine Excise Tax|7.1-4-4-1. Rate of Tax

Sec. 1. An excise tax at the rate of forty-seven cents ($0.47) a gallon is imposed upon the manufacture and sale or gift, or withdrawal for sale or gift, of wine, except hard cider, within this state.[Pre-1973 Recodification Citations: 7-1-1-41(c); 7-2-1-17(c); 7-4-1-1.]Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.13; Acts 1975, P.L.73, SEC.1. As amended by Acts 1981, P.L.103, SEC.3; P.L.104-1987, SEC.2; P.L.119-1998, SEC.23.
IN Code § 7.1-4-4-2 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 4. Wine Excise Tax|7.1-4-4-2. Beverages to Which Tax Is Applicable

Sec. 2. Beverages to Which Tax is Applicable. The wine excise tax shall apply to wine that contains less than twenty-one percent (21%), of absolute alcohol reckoned by volume. The wine excise tax also shall apply to an alcoholic beverage that contains fifteen percent (15%), or less, of absolute alcohol reckoned by volume, mixed with either carbonated water or other potable ingredients, or both, by either the manufacturer or the bottler, or both of them, and sold in a container filled by the manufacturer or bottler, and which is suitable for immediate consumption directly from the original container. An alcoholic beverage that is subject to the wine excise tax shall not be also subject to the liquor excise tax.[Pre-1973 Recodification Citations: 7-1-1-41(b); 7-1-1-41(c).]Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.14.
IN Code § 7.1-4-4-3 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 4. Wine Excise Tax|7.1-4-4-3. Persons Liable for Tax

Sec. 3. The wine excise tax shall be paid by the holder of a vintner's permit, a farm winery permit, a wine wholesaler's permit, a direct wine seller's permit, a dining car wine permit, or a boat wine permit on the alcoholic beverage to which the tax is applicable and which has been manufactured or imported by the permit holder into this state. However, the same article shall be taxed only once for wine excise tax purposes.[Pre-1973 Recodification Citation: 7-1-1-41(c).]Formerly: Acts 1973, P.L.55, SEC.1. As amended by Acts 1978, P.L.51, SEC.4; P.L.201-1999, SEC.9; P.L.107-2015, SEC.12.
IN Code § 7.1-4-4-5 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 4. Wine Excise Tax|7.1-4-4-5. Power of Commission and Department

Sec. 5. Power of Commission and Department. The commission and the department shall have the power to prescribe regulations and maintain gauges in a winery, farm winery, or a wholesaler's premises for the proper gauging of the alcoholic beverages to which the wine excise tax is applicable and the assessment of that tax.[Pre-1973 Recodification Citation: 7-1-1-41(c).]Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.15. As amended by P.L.201-1999, SEC.10.
IN Code § 7.1-4-4-6 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 4. Wine Excise Tax|7.1-4-4-6. Transactions Exempt From Tax

Sec. 6. Transactions Exempt from Tax. The wine excise tax shall not apply to the sale or withdrawal for sale of wine to a pastor, rabbi, or priest for sacramental or religious purposes only.[Pre-1973 Recodification Citation: 7-1-1-41(c).]Formerly: Acts 1973, P.L.55, SEC.1.
IN Code § 7.1-4-4-7 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 4. Wine Excise Tax|7.1-4-4-7. Necessity of Invoice; Contents

Sec. 7. (a) All sales of alcoholic beverages made by a primary source of supply to a wine wholesaler shall at the time of the sale be accompanied by an invoice that must show the following:(1) The name and address of the seller and the purchaser.(2) The date of disposition.(3) The name or names of each brand sold.(4) The number of packages, if any.(5) The number of cases by size of bottle.(6) The quantity of each kind of alcoholic beverage sold.(b) The primary source of supply shall send a copy of the invoice to the department of revenue and the commission at the time of the sale.As added by P.L.57-1984, SEC.13.
IN Code § 7.1-4-4.1-0.3 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 4.1. Permit Fees|7.1-4-4.1-0.3. Application of Certain Fees

Sec. 0.3. A fee imposed under this chapter, as added by P.L.204-2001, applies only to permit applications filed after June 30, 2001. The initial advance cost fee under section 6 of this chapter, as added by P.L.204-2001, is the advance cost fee in effect on June 30, 2001.As added by P.L.220-2011, SEC.175.
IN Code § 7.1-4-4.1-1 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 4.1. Permit Fees|7.1-4-4.1-1. Registration of Primary Source of Supply

Sec. 1. The alcohol and tobacco commission shall issue an annual registration of a primary source of supply (as defined in IC 7.1-1-3-32.5) without charge.As added by P.L.204-2001, SEC.43.
IN Code § 7.1-4-4.1-2 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 4.1. Permit Fees|7.1-4-4.1-2. Supplemental Caterer's Permit Fee

Sec. 2. The fee for a supplemental caterer's permit is one hundred fifty dollars ($150) per year.As added by P.L.204-2001, SEC.43. Amended by P.L.250-2003, SEC.13.
IN Code § 7.1-4-4.1-3 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 4.1. Permit Fees|7.1-4-4.1-3. Employee's Permit Fee

Sec. 3. The following license fee is imposed for an employee's permit:(1) Fifteen dollars ($15) if the permit is used only to perform volunteer service that benefits a nonprofit organization.(2) Forty-five dollars ($45) if subdivision (1) does not apply.The term of a employee's license is three (3) years.As added by P.L.204-2001, SEC.43. Amended by P.L.250-2003, SEC.14; P.L.224-2005, SEC.20; P.L.94-2008, SEC.47.
IN Code § 7.1-4-4.1-4 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 4.1. Permit Fees|7.1-4-4.1-4. Salesman's License Fee

Sec. 4. A biennial license fee of twenty dollars ($20) is imposed for a salesman's license. The term of a biennial salesman's license is two (2) years.As added by P.L.204-2001, SEC.43.
IN Code § 7.1-4-4.1-5 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 4.1. Permit Fees|7.1-4-4.1-5. Temporary Permit Fees

Sec. 5. (a) This section applies to the following permits:(1) Temporary beer permit.(2) Temporary wine permit.(b) Except as provided in subsection (d), a license fee for a temporary permit is the greater of the following:(1) Two dollars ($2) per day of operation.(2) The amount per day set by the commission under subsection (c).(c) Subject to any rates or schedules adopted by the commission, the commission may set a higher daily rate for a temporary beer permit under subsection (b)(2) if, in the judgment of the commission, the number of persons likely to be accommodated, or any other facts bearing on the value of the permit warrant the increase. However, except as provided under subsection (d), the fee may not exceed one thousand dollars ($1,000) per day.(d) A license fee for a temporary permit issued under IC 7.1-3-6-3.8 is two thousand five hundred dollars ($2,500).As added by P.L.204-2001, SEC.43. Amended by P.L.214-2016, SEC.29.
IN Code § 7.1-4-4.1-6 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 4.1. Permit Fees|7.1-4-4.1-6. Advance Cost Fee for Transfers of Permits

Sec. 6. The advance cost fee for the transfer of an alcoholic beverage permit from:(1) one (1) holder to another holder; or(2) one (1) location to another location;is two hundred fifty dollars ($250).As added by P.L.204-2001, SEC.43.
IN Code § 7.1-4-4.1-7 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 4.1. Permit Fees|7.1-4-4.1-7. Letter of Extension Fees

Sec. 7. The fee for:(1) a letter of extension; and(2) each renewal of a letter of extension;is two hundred dollars ($200) if the need for the letter of extension, or renewal, is occasioned by the act or omission of the permittee. The commission shall waive the fee for a letter of extension, and a renewal, if the need for the letter of extension, or renewal, is occasioned by the act or omission of the commission, a local board, or a third party unrelated to the permittee involved and not employed by the permittee or under the control of the permittee. From each fee collected under this section, fifty dollars ($50) shall be deposited in the state general fund, and the remainder shall be deposited in the enforcement and administration fund under IC 7.1-4-10.As added by P.L.204-2001, SEC.43. Amended by P.L.285-2019, SEC.51.
IN Code § 7.1-4-4.1-8 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 4.1. Permit Fees|7.1-4-4.1-8. Carrier's Alcoholic Permit Fee

Sec. 8. The annual license fee for a carrier's alcoholic permit is five dollars ($5).As added by P.L.204-2001, SEC.43.
IN Code § 7.1-4-4.1-9 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 4.1. Permit Fees|7.1-4-4.1-9. Biennial Permits; Annual Permit Fees

Sec. 9. (a) This section applies to the following biennial permits:(1) Beer retailer's permit.(2) Liquor retailer's permit.(3) Wine retailer's permit.(4) One-way permit.(5) Two-way permit.(6) Three-way permit.(7) Airplane beer permit.(8) Airplane liquor permit.(9) Airplane wine permit.(10) Boat beer permit.(11) Boat liquor permit.(12) Boat wine permit.(13) Dining car beer permit.(14) Dining car liquor permit.(15) Dining car wine permit.(b) The commission shall charge a single fee for the issuance of any combination of retailer's permits issued for the same location or conveyance.(c) Except as provided in subsection (d), an annual permit fee in the following amount is imposed on a retailer:(1) Five hundred dollars ($500), if the retailer serves only beer or only wine.(2) Seven hundred fifty dollars ($750), if the retailer serves both beer and wine but no liquor.(3) One thousand dollars ($1,000), if the retailer serves beer, wine, and liquor.(d) An annual permit fee for a three-way permit issued to a state park under IC 7.1-3-17.8-1 is two hundred fifty dollars ($250).As added by P.L.204-2001, SEC.43. Amended by P.L.224-2005, SEC.21; P.L.214-2016, SEC.30; P.L.285-2019, SEC.52.
IN Code § 7.1-4-4.1-10 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 4.1. Permit Fees|7.1-4-4.1-10. Fraternal Club Permit Fees

Sec. 10. The maximum fee that may be imposed for the issuance of annual permits for a fraternal club is two hundred fifty dollars ($250).As added by P.L.204-2001, SEC.43.
IN Code § 7.1-4-4.1-11 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 4.1. Permit Fees|7.1-4-4.1-11. Airplane, Boat, or Dining Car Permit Fees

Sec. 11. The maximum fee that may be imposed for the issuance of annual permits for an airplane, a boat, or a dining car is five hundred dollars ($500).As added by P.L.204-2001, SEC.43.
IN Code § 7.1-4-4.1-12 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 4.1. Permit Fees|7.1-4-4.1-12. Dealer's Permit Fees

Sec. 12. (a) This section applies to the following biennial permits:(1) Beer dealer's permit.(2) Liquor dealer's permit.(3) Wine dealer's permit.(b) The commission shall charge a single fee for the issuance of any combination of dealers' permits issued for the same location. The fee is equal to the sum of the amount determined under subsection (c).(c) An annual permit fee in the following amount is imposed on a dealer:(1) Five hundred dollars ($500), if the dealer sells only beer, only liquor, or only wine.(2) Seven hundred fifty dollars ($750), if the dealer sells:(A) both beer and wine but no liquor;(B) both wine and liquor but no beer; or(C) both beer and liquor but no wine.(3) One thousand dollars ($1,000), if the dealer sells beer, wine, and liquor.As added by P.L.204-2001, SEC.43. Amended by P.L.224-2005, SEC.22; P.L.285-2019, SEC.53.
IN Code § 7.1-4-4.1-13 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 4.1. Permit Fees|7.1-4-4.1-13. Wholesaler's Permit Fees

Sec. 13. (a) This section applies to the following permits:(1) Beer wholesaler's permit.(2) Liquor wholesaler's permit.(3) Wine wholesaler's permit.(b) Except as provided in subsection (c), a permit fee of two thousand dollars ($2,000) is annually imposed for the issuance of each of the permits described in subsection (a).(c) A permit fee of one hundred dollars ($100) is annually imposed for the issuance of a wine wholesaler's permit to a permit applicant who:(1) has never previously held a wine wholesaler's permit and anticipates selling less than twelve thousand (12,000) gallons of wine and brandy in a year; or(2) previously held a wine wholesaler's permit and certifies to the commission that the permit applicant sold less than twelve thousand (12,000) gallons of wine and brandy in the previous year.As added by P.L.204-2001, SEC.43. Amended by P.L.165-2006, SEC.35; P.L.285-2019, SEC.54.
IN Code § 7.1-4-4.1-14 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 4.1. Permit Fees|7.1-4-4.1-14. Manufacturer's Permit Fees

Sec. 14. (a) This section applies to the following permits:(1) Brewer's permit for the manufacture of more than ninety thousand (90,000) barrels of beer in a calendar year for sale or distribution within Indiana.(2) Distiller's permit.(3) Malt manufacturer's permit.(4) Rectifier's permit.(5) Vintner's permit.(6) Wine bottler's permit.(b) A permit fee of two thousand dollars ($2,000) is annually imposed for the issuance of each permit described in subsection (a).As added by P.L.204-2001, SEC.43. Amended by P.L.186-2011, SEC.10; P.L.71-2012, SEC.6; P.L.79-2015, SEC.8.
IN Code § 7.1-4-4.1-15 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 4.1. Permit Fees|7.1-4-4.1-15. Farm Winery Permit Fee

Sec. 15. The annual fee for a farm winery permit is five hundred dollars ($500).As added by P.L.204-2001, SEC.43.
IN Code § 7.1-4-4.1-16 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 4.1. Permit Fees|7.1-4-4.1-16. Small Brewer's Permit Fee

Sec. 16. The annual fee for a brewer's permit described in IC 7.1-3-2-2(b) is five hundred dollars ($500).As added by P.L.204-2001, SEC.43. Amended by P.L.186-2011, SEC.11; P.L.71-2012, SEC.7; P.L.79-2015, SEC.9.
IN Code § 7.1-4-4.1-17 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 4.1. Permit Fees|7.1-4-4.1-17. Farm Winery Brandy Distiller's Permit Fee

Sec. 17. The annual license fee for a farm winery brandy distiller's permit is two hundred fifty dollars ($250).As added by P.L.204-2001, SEC.43.
IN Code § 7.1-4-4.1-18 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 4.1. Permit Fees|7.1-4-4.1-18. Duplicate or Reissued Permit Fee

Sec. 18. The fee for a duplicate or reissued permit of any type is ten dollars ($10). The fees collected under this section shall be deposited in the enforcement and administration fund under IC 7.1-4-10.As added by P.L.250-2003, SEC.15.
IN Code § 7.1-4-4.1-20 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 4.1. Permit Fees|7.1-4-4.1-20. Food Hall Master Permit Fees

Sec. 20. (a) The initial fee for a food hall master permit is fifty thousand dollars ($50,000).(b) The annual renewal fee for a food hall master permit is five thousand dollars ($5,000).(c) The commission shall deposit all fees collected under this section into the enforcement and administration fund established under IC 7.1-4-10.As added by P.L.285-2019, SEC.55.
IN Code § 7.1-4-4.1-21 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 4.1. Permit Fees|7.1-4-4.1-21. Food Hall Vendor's Permit Fees

Sec. 21. (a) The initial application fee for a food hall vendor's permit is as follows:(1) For a vending space that is less than one thousand (1,000) square feet, the cost of an initial permit is two thousand five hundred dollars ($2,500).(2) For a vending space that is at least one thousand (1,000) square feet but not more than two thousand (2,000) square feet, the cost of an initial permit fee is five thousand dollars ($5,000).(b) The annual renewal fee for a food hall vendor's permit under subsection (a) is one thousand dollars ($1,000). The commission shall deposit all fees collected for a food hall vendor's permit under subsection (a) and this subsection into the enforcement and administration fund established under IC 7.1-4-10.(c) If a vending space is more than two thousand (2,000) square feet, a vendor must purchase a one-way, two-way, or three-way permit, subject to:(1) availability under IC 7.1-3-22; and(2) the annual renewal fees under section 9 of this chapter.As added by P.L.285-2019, SEC.56.
IN Code § 7.1-4-4.5-1 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 4.5. Hard Cider Excise Tax|7.1-4-4.5-1. Rate of Tax

Sec. 1. An excise tax at the rate of eleven and one-half cents ($0.115) a gallon is imposed upon the manufacture and sale or gift, or withdrawal for sale or gift, of hard cider within Indiana.As added by P.L.119-1998, SEC.24.
IN Code § 7.1-4-4.5-2 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 4.5. Hard Cider Excise Tax|7.1-4-4.5-2. Applicability of Tax

Sec. 2. The hard cider excise tax applies only to hard cider. An alcoholic beverage that is subject to the hard cider excise tax is not subject to the liquor excise tax or the wine excise tax.As added by P.L.119-1998, SEC.24.
IN Code § 7.1-4-4.5-3 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 4.5. Hard Cider Excise Tax|7.1-4-4.5-3. Persons Liable for Tax

Sec. 3. The hard cider excise tax shall be paid by the holder of a vintner's permit, a farm winery permit, a wine wholesaler's permit, a direct wine seller's permit, a beer wholesaler's permit, a dining car wine permit, or a boat wine permit on the hard cider to which the tax is applicable and that is manufactured or imported by the person into this state. However, an item may only be taxed once for hard cider excise tax purposes.As added by P.L.119-1998, SEC.24. Amended by P.L.201-1999, SEC.11; P.L.204-2001, SEC.44; P.L.107-2015, SEC.13.
IN Code § 7.1-4-4.5-4 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 4.5. Hard Cider Excise Tax|7.1-4-4.5-4. Gauging Alcoholic Beverages

Sec. 4. The commission and the department may adopt rules and maintain gauges in a winery, farm winery, or a wholesaler's premises for the proper gauging of the alcoholic beverages to which the hard cider excise tax is applicable and the assessment of that tax.As added by P.L.119-1998, SEC.24. Amended by P.L.201-1999, SEC.12.
IN Code § 7.1-4-4.5-5 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 4.5. Hard Cider Excise Tax|7.1-4-4.5-5. Necessity of Invoice; Contents

Sec. 5. (a) All sales of hard cider made by a primary source of supply to a wine wholesaler must at the time of the sale be accompanied by an invoice that shows the following:(1) The name and address of seller and purchaser.(2) The date of disposition.(3) The name or names of each brand sold.(4) The number of packages, if any.(5) The number of cases by size of bottle.(6) The quantity of each kind of alcoholic beverage sold.(b) The primary source of supply shall send a copy of the invoice to the department of revenue and the commission at the time of the sale.As added by P.L.119-1998, SEC.24.
IN Code § 7.1-4-6-1 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 6. Administration and Enforcement of Alcoholic Beverage Laws|7.1-4-6-1. Powers of Commission and Department

Sec. 1. The chairman and the department shall have the power to examine the books, papers, records, and premises of a manufacturer, wholesaler, retailer, dealer, or direct wine seller's permit holder under this title for the purpose of determining whether the excise taxes imposed by this title have been paid fully and whether the provisions of the title are being complied with.[Pre-1973 Recodification Citation: 7-1-1-41(e).]Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.17. As amended by P.L.165-2006, SEC.36.
IN Code § 7.1-4-6-2 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 6. Administration and Enforcement of Alcoholic Beverage Laws|7.1-4-6-2. Penalties for Noncompliance

Sec. 2. (a) The presence on the premises of, or the possession by, a person of alcoholic beverages or other articles subject to excise taxes or other fees, and upon which the taxes and fees have not been paid shall impose upon the possessor, or the owner, or person in control, of the premises, the duty to pay all the taxes and fees due and unpaid, even though the presence or the possession is unlawful under this title. In addition, penalties for unpaid fees shall be assessed as follows:(1) In the case of fraud the department shall assess and collect a penalty in an amount equal to the unpaid fees.(2) In the case of mistake, inadvertence, or negligence, not amounting to fraud, the department shall assess and collect a penalty in an amount equal to ten percent (10%) of the unpaid fees.(b) With regard to unpaid taxes described under subsection (a), penalties shall be assessed under IC 6-8.1.[Pre-1973 Recodification Citation: 7-1-1-41(e).]Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.18. As amended by Acts 1977, P.L.96, SEC.1; P.L.6-1987, SEC.16; P.L.103-1987, SEC.2; P.L.104-1987, SEC.3.
IN Code § 7.1-4-6-2.1 (2021)
2021 Indiana Code|Title 7.1. Alcohol and Tobacco|Article 4. Revenue and Taxes|Chapter 6. Administration and Enforcement of Alcoholic Beverage Laws|7.1-4-6-2.1. Rules and Regulations to Enforce Noncompliance Penalties

Sec. 2.1. (a) The department shall adopt rules under IC 4-22-2 to govern the assessment and collection of penalties provided in section 2 of this chapter.(b) The commission may adopt rules under IC 4-22-2 to coordinate compliance with the laws, rules, and administrative policies governing the assessment and collection of sales taxes.As added by Acts 1977, P.L.96, SEC.2. Amended by P.L.204-2001, SEC.45.