{"data":{"id":"us-in/ic-6-7-2-24","jurisdiction":"us-in","citation":"IC 6-7-2-24","heading":"Civil penalty for purchase of taxable products from a distributor that is not licensed","body":"Sec. 24. A retailer (except a remote seller that is required to remit tax imposed by this chapter) who purchases a taxable product from a distributor who has not obtained a license required under section 8 of this chapter or whose license 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 taxable product; or\n(2) five thousand dollars ($5,000);\non the purchase.","path":["TITLE 6. TAXATION","ARTICLE 7. TOBACCO TAXES","Chapter 2. Tobacco Products Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-7-2-24","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"2e5cb04ca8c4df3dc8380a8a35aa54f13ef280c7d02e037ce1370b74bca59bed","source_id":"us-in","stale":false,"prev":"us-in/ic-6-7-2-23","next":"us-in/ic-6-7-3-1"},"notice":"GroundRules: Original legal text. Not legal advice."}