45 IAC 2.2-9-1 - Exemption certificate; unlawful issuance or acceptance
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5; IC 35-50-3-3
Sec. 1.
(a) A person
who issues an exemption certificate, with the intention of unlawfully avoiding
the payment of the state gross retail or use tax, commits a Class B
misdemeanor.
(b) As provided in IC
35-50-3-3: A person who commits a Class B misdemeanor shall be imprisoned for a
fixed term of not more than one hundred eighty (180) days; in addition, he may
be fined not more than one thousand dollars ($1,000).
Notes
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