45 IAC 2.2-9-1
45 IAC 2.2-9-1 Exemption certificate; unlawful issuance or acceptance
Cite as Ind. Admin. Code tit. 45, r. 2.2-9-1
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).