45 IAC 2.2-9-2
45 IAC 2.2-9-2 Penalties; individuals
Cite as Ind. Admin. Code tit. 45, r. 2.2-9-2
Sec. 2. (a) A person who accepts an exemption certificate with the intention of helping the issuer unlawfully avoid paying the state gross
retail and use tax, commits [sic.] Class B misdemeanor.
(b) A Class B misdemeanor is defined in Regulation 6-2.5-9-1(a)(010)(2) [45 IAC 2.2-9-1(b)].