Penalties; retail merchants

Authority: IC 6-8.1-3-3 Affected: IC 6-2.5 Sec. 3. (a) A retail merchant who makes a retail transaction without having applied for or obtained a registered retail merchants' certificate or a renewal of a registered retail merchants' certificate commits a Class B infraction. (b) As provided in IC 35-50-4-3 [Repealed by P.L.108-1981, SECTION 40.] : A person who commits a Class B infraction shall be fined not more than one thousand dollars ($1,000). (Department of State Revenue; Ch. 9, Reg. 6-2.5-9-2(010); filed Dec 1, 1982, 10:35 am: 6 IR 68)