Indiana Code § 4-30-9-13

Accounting of tickets sold; procedures; sale of tickets; payments to commission; reports; service charges; interest and penalties
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Sec. 13. The commission shall establish procedures by which each retailer must account for all tickets sold by the retailer and account for all funds received by the retailer from sales. The contract with each retailer must include provisions relating to the sale of tickets, payments of money to the commission, reports, service charges, and interest and penalties, if necessary, that the commission considers appropriate.

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