Ind. Code § 24-3-5-8
The commission may impose a civil penalty of not more one thousand dollars ($1,000) on a:
(2) merchant who sells cigarettes by delivery sale to a person less than eighteen (18) years of age.
The commission shall deposit amounts collected under this section into the youth 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.12.