IC 6-7-4-12: Liability for payment of taxes

Sec. 12. An individual who:

(1) is an individual retail dealer or an employee, an officer, or a member of a corporate or partnership retail dealer; and

(2) has a duty to remit electronic cigarette taxes to the department;

holds those taxes in trust for the state and is personally liable for the payment of those taxes, plus any penalties and interest attributable to those taxes, to the state. If the individual knowingly fails to collect or remit those taxes to the state, the individual commits a Level 6 felony.