CHAPTER 4. UNPAID TAXES; COUNTERFEIT PERMITS
IC 7.1-5-4
Chapter 4. Unpaid Taxes; Counterfeit Permits
IC 7.1-5-4-1
Possession of untaxed beverages prohibited
Sec. 1. Possession of Untaxed Beverages Prohibited. It is a Class
C misdemeanor for a person to sell, barter, give away, or possess, an
alcoholic beverage, knowing that all taxes due the state on it are not
paid.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.30.)
As amended by Acts 1978, P.L.2, SEC.708.
IC 7.1-5-4-2
Repealed
(Repealed by Acts 1978, P.L.2, SEC.727.)
IC 7.1-5-4-3
Unlawful furnishing of evidence of payment of tax prohibited
Sec. 3. Unlawful Furnishing of Evidence of Payment of Tax
Prohibited. It is unlawful for a person, other than an officer of the
state lawfully entitled to do so, to furnish evidence of the payment of
the excise tax, or to execute or issue a permit of any type, to another
person.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.32.)
IC 7.1-5-4-4
Repealed
(Repealed by Acts 1973, P.L.56, SEC.38.)
IC 7.1-5-4-5
Possession of counterfeit permit prohibited
Sec. 5. Possession of Counterfeit Permit Prohibited. It is unlawful
for a person to possess an article, instrument, imitation, or counterfeit
of a permit, other than one lawfully issued to him and which he is
lawfully entitled to possess. It is unlawful, also, for a person to
display an imitation or counterfeit of a permit for the purpose of
defrauding the state of the payment of a tax or license fee imposed
by this title.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.33.)
IC 7.1-5-4-6
Fraudulent statements prohibited
Sec. 6. Fraudulent Statement Prohibited. It is unlawful for a
person to make a statement, written or oral, as to payment to, or the
receipt by, the state, for the purpose of defrauding the state of a tax
or license fee imposed by this title.
(Formerly: Acts 1973, P.L.55, SEC.1.)
IC 7.1-5-4-7
Evidence
Sec. 7. Evidence. The possession of a permit, or of an imitation or
counterfeit of a permit, contrary to the provisions of this chapter, is
prima facie evidence of an intent to defraud the state by the possessor
of the prohibited article.
(Formerly: Acts 1973, P.L.55, SEC.1; Acts 1973, P.L.56, SEC.34.)