IC 7.1-4-6-2 — Penalties for noncompliance
Chapter 6. Administration and Enforcement of Alcoholic Beverage Laws
Bills amending this section
Section text
Sec. 2. (a) The owner, possessor, or person in control of premises where there is the presence of alcoholic beverages or other articles subject to excise taxes or other fees imposed under this article, but that have not been paid, shall be liable for all the taxes and fees due and unpaid, even though the presence or the possession is unlawful under this title. In addition, penalties for unpaid fees shall be assessed as follows: (1) In the case of fraud the department shall assess and collect a penalty in an amount equal to the unpaid fees. (2) In the case of mistake, inadvertence, or negligence, not amounting to fraud, the department shall assess and collect a penalty in an amount equal to ten percent (10%) of the unpaid fees. (b) A person that is liable for the payment of any tax or other fee under this article is subject to the penalty imposed under subsection (a) if the person fails to: (1) timely remit the full tax or fee; or (2) timely submit an alcoholic beverage excise tax return, including an information return or report, or a return showing no tax liability, and all required attachments. (c) With regard to unpaid taxes described under subsection (a), penalties shall be assessed under IC 6-8.1. (d) If a person fails to pay the full amount of tax due on or before the due date, the discount for timely payment will be disallowed.
Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.18. As amended by Acts 1977, P.L.96, SEC.1; P.L.6-1987, SEC.16; P.L.103-1987, SEC.2; P.L.104-1987, SEC.3; P.L.128-2026, SEC.91.
Source: official publisher (2026 edition)