{"data":{"id":"us-in/ic-6-7-1-38","jurisdiction":"us-in","citation":"IC 6-7-1-38","heading":"Civil penalties","body":"Sec. 38. A retailer who purchases cigarettes from a distributor who has not obtained a registration certificate required under section 16 of this chapter or whose registration certificate has been suspended or revoked by the department is subject to a penalty not to exceed the greater of:\n(1) one hundred percent (100%) of the retail value of the cigarettes described in this section; or\n(2) five thousand dollars ($5,000);\non each such purchase.","path":["TITLE 6. TAXATION","ARTICLE 7. TOBACCO TAXES","Chapter 1. Cigarette Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-7-1-38","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"798950d23ed17e1f967462ca8a05cfd843c57436f983efd8996faa46b4ec1232","source_id":"us-in","stale":false,"prev":"us-in/ic-6-7-1-37","next":"us-in/ic-6-7-2-0.1"},"notice":"GroundRules: Original legal text. Not legal advice."}