An individual who:

1. (1) is an individual retail merchant or is an employee, officer, or member of a corporate or partnership retail merchant; and

2. (2) has a duty to remit state gross retail or use taxes (as described in IC 6-2.5-3-2 ) to the department;

   holds those taxes in trust for the state and is personally liable for the payment of those taxes, plus any penalties and interest attributable to those taxes, to the state. If the individual knowingly fails to collect or remit those taxes to the state, the individual commits a Level 6 felony.

   As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.26-1985, SEC.7; P.L.6-1987, SEC.6; P.L.18-1994, SEC.7; P.L.158-2013, SEC.84.