If:

1. (1) a person purchases services or items other than tangible personal property in a retail transaction subject to tax under this article;
2. (2) the person does not remit the full amount of gross retail tax on the transaction; and

3. (3) the transaction is not exempt from tax under this article;

   the person is liable for the gross retail tax not collected. Any tax due under this section shall be reported and remitted in the same manner as prescribed by the department for the use tax under this chapter.

As added by P.L.205-2025, SEC.2.