Indiana Code § 24-3-5-4

Requirements
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Sec. 4. Subject to section 4.5 of this chapter, a merchant may not mail or ship cigarettes as part of a delivery sale unless, before mailing or shipping the cigarettes, the merchant: (1) obtains from the prospective customer a written statement signed by the prospective customer under penalty of perjury: (A) providing the prospective customer's address and date of birth; (B) advising the prospective customer that: (i) signing another person's name to the statement required under this subdivision may subject the person to a civil monetary penalty of not more than one thousand dollars ($1,000); and (ii) purchasing cigarettes by a person less than twenty-one (21) years of age is a Class C infraction under IC 35-46-1-10.5 ; (C) confirming that the cigarette order was placed by the prospective customer; (D) providing a warning under 15 U.S.C. 1333(a)(1); and (E) stating the sale of cigarettes by delivery sale is a taxable event for purposes of IC 6-7-1 ; (2) makes a good faith effort to verify the information in the written statement obtained under subdivision (1) by using a federal or commercially available data base; and (3) receives payment for the delivery sale by a credit or debit card issued in the name of the prospective purchaser.

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