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: (1) one hundred percent (100%) of the retail value of the taxable product; or (2) five thousand dollars ($5,000); on the purchase. IC 6-7-3 Chapter 3. Controlled Substance Excise Tax 6-7-3-1 "Controlled substance" defined 6-7-3-2 "Delivery" defined 6-7-3-3 "Department" defined 6-7-3-4 "Manufacture" defined 6-7-3-4.1 "Marijuana" defined 6-7-3-5 Imposition of tax; exemption 6-7-3-6 Amount of tax; determination by gram weight; substance in possession 6-7-3-7 Delivery of substance to law enforcement officer; tax liability 6-7-3-8 Payment of tax due on violation of state or federal laws; nondisclosure of identity of taxpayer 6-7-3-9 Payment of tax not conferring criminal immunity; use of confidential information 6-7-3-10 Issuance of evidence of payment; statement; term of validity; possession of taxpayer 6-7-3-11 Prohibited acts; failure or refusal to pay tax 6-7-3-12 Rules for enforcement of chapter; tax refund provisions 6-7-3-13 Jeopardy assessment; duties of department 6-7-3-14 Jeopardy assessments; secondary lien to seizure and forfeiture provisions 6-7-3-15 Controlled substance tax fund; establishment; administration; expenses; interest; reversion to general fund; annual appropriation 6-7-3-16 Controlled substance tax fund; awards and distributions; prohibited uses; transfers to state drug free communities fund; collections from assessments 6-7-3-17 Controlled substance tax fund; monthly distributions and transfers; certification to state comptroller; warrants 6-7-3-18 Failure to pay as evidence in criminal sentencing order 6-7-3-19 Conditions on commencement of collection proceedings 6-7-3-20 Tax in addition to criminal penalties and forfeitures
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