Authority: IC 6-8.1-3-3

Affected: IC 6-6-2.5

Sec. 4. (a) A person who recklessly violates a provision of IC 6-6-2.5 for which no specific penalty is provided commits a Class C infraction.

(b) A person who commits such offenses with the intent to evade the tax imposed by IC 6-6-2.5 and to defraud the state commits a Level 6 felony.

(Department of State Revenue; Reg 6-6-2.1-1212(010); filed Jan 3, 1983, 2:29 p.m.: 6 IR 308; filed Dec 18, 2015, 3:40 p.m.: 20160113-IR-045140518FRA)