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). (Department of State Revenue; Ch. 9, Reg. 6-2.5-9-1(a)(010); filed Dec 1, 1982, 10:35 am: 6 IR 68)