45 IAC 10-9-4
45 IAC 10-9-4 Violation; offenses
Cite as Ind. Admin. Code tit. 45, r. 10-9-4
Sec. 4. (a) A person who recklessly violates a provision of IC 6-6-2.5 for which no specific penalty is provided commits a Class C infraction.
(b) A person who commits such offenses with the intent to evade the tax imposed by IC 6-6-2.5 and to defraud the state commits a Level 6 felony.