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IC § 6-9-29-2 Liability; Penalty for Failure to Remit Tax
An individual who:
(1) is an individual taxpayer or an employee, an officer, or a member of a corporate or partnership taxpayer; and
(2) has a duty to remit innkeeper’s taxes to the department of state revenue or a political subdivision;
holds those innkeeper’s taxes in trust for the state or political subdivision and is personally liable for the payment of the innkeeper’s taxes, plus any penalties and interest attributable to the innkeeper’s taxes, to the state or political subdivision. An individual who knowingly fails to collect or remit the innkeeper’s taxes to the state or political subdivision commits a Level 6 felony.
IC § 6-6-2.5-63 Failure of suppliers, permissive suppliers, importers, and blenders to collect or timely remit tax; penalties
(a) A supplier, permissive supplier, importer, or blender who knowingly fails to collect or timely remit tax otherwise required to be paid to the department under section 35 of this chapter or pursuant to a tax precollection agreement under section 35 of this chapter is liable for the uncollected tax plus a penalty equal to one hundred percent (100%) of the uncollected tax.
(b) Collection of a special fuel tax arising from an out-of-state transaction does not in itself subject a supplier or permissive supplier to the jurisdiction of Indiana for any tax liability arising outside of this chapter.
(c) A person who fails or refuses to pay over to the state the tax on special fuel at the time required in this chapter or who fraudulently withholds or appropriates or otherwise uses the money or any portion thereof belonging to the state commits a Level 6 felony.
(d) A person who negligently disregards any provision of this chapter is subject to a civil penalty of five hundred dollars ($500) for each separate occurrence of negligent disregard as determined by the commissioner.
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