Ind. Code § 24-3-5-5
(a) A merchant who mails or ships cigarettes as part of a delivery sale shall:
(1) use a mailing or shipping service that requires the customer or a person at least twenty-one (21) years of age who is designated by the customer to:
(3) include the following statement in bold type or capital letters on an invoice or shipping document:
INDIANA LAW PROHIBITS THE MAILING OR SHIPPING OF CIGARETTES TO A PERSON LESS THAN TWENTY-ONE (21) YEARS OF AGE AND REQUIRES PAYMENT OF ALL APPLICABLE TAXES.
(b) The commission may impose a civil penalty of not more than one thousand dollars ($1,000) if a mailing or shipping service:
(2) fails to obtain a signature and proof of identification of the customer or the customer's designee under subsection (a)(1).
The commission shall deposit amounts collected under this subsection into the Richard D. Doyle tobacco education and enforcement fund established by IC 7.1-6-2-6 .
(c) The following apply to a merchant that mails or ships cigarettes as part of a delivery sale without using a third party service as required by subsection (a)(1):
(1) The merchant shall require the customer or a person at least twenty-one (21) years of age who is designated by the customer to:
(2) The commission may impose a civil penalty of not more than one thousand dollars ($1,000) if the merchant:
(B) fails to obtain a signature and proof of identification of the customer or the customer's designee under subdivision (1).
The commission shall deposit amounts collected under this subdivision into the Richard D. Doyle tobacco education and enforcement fund established by IC 7.1-6-2-6 .
As added by P.L.253-2003, SEC.1. Amended by P.L.160-2005, SEC.9; P.L.49-2020, SEC.23; P.L.111-2021, SEC.96; P.L.163-2025, SEC.58.