Indiana § 6-7-1-38 - Civil penalties
Full text of Indiana Indiana Code § 6-7-1-38 — Civil penalties, with citation guidance and answers to common questions.
§ 6-7-1-38. Civil penalties
Sec. 38. A retailer who purchases cigarettes from a distributor who has not obtained a registration certificate required under section 16 of this chapter or whose registration certificate has been suspended or revoked by the department is subject to a penalty not to exceed the greater of:
(1) one hundred percent (100%) of the retail value of the cigarettes described in this section; or
(2) five thousand dollars ($5,000);
on each such purchase.
As added by P.L.137-2022, SEC.59.
IC 6-7-2Chapter 2. Tobacco Products Tax
6-7-2-0.1"Actual cost"; "actual cost list" 6-7-2-0.2"Alternative nicotine product" 6-7-2-0.3"Cigar" 6-7-2-0.5"Closed system cartridge" 6-7-2-0.7"Consumable material" 6-7-2-1"Department" 6-7-2-2"Distributor" 6-7-2-2.1"Moist snuff" 6-7-2-3"Person" 6-7-2-3.1"Pipe tobacco" 6-7-2-3.3"Remote seller" 6-7-2-3.5"Taxable product" 6-7-2-4"Retail dealer" 6-7-2-5"Tobacco product" 6-7-2-5.5"Vapor product" 6-7-2-6"Wholesale price" 6-7-2-7Tax on distribution of tobacco products and alternative nicotine products; rate; time of imposition; findings by general assembly 6-7-2-7.5Tax on distribution of closed system cartridges; rate; time of imposition 6-7-2-7.7Sale of taxable products in Indiana by remote sellers 6-7-2-8Distributor's license 6-7-2-8.5Remote seller distributor's license; application requirements; calculation of the tax; bond requirement 6-7-2-9Change of location; license reissuance 6-7-2-10Surrender of license; refund 6-7-2-11Revocation or suspension of license 6-7-2-11.5Department may refuse to issue or renew a license; reasons 6-7-2-12Electronic filing of returns and remitting of taxes 6-7-2-13Collection allowance 6-7-2-14Credit or refund of taxes 6-7-2-14.5Deduction for certain receivables 6-7-2-15Registration of manufacturer, importer, broker, or shipper distributing to distributor 6-7-2-16Manufacturer, importer, broker, or shipper; proof of distributions 6-7-2-17Deposit of revenues 6-7-2-18Distribution without a license; offense 6-7-2-19Manufacturer noncompliance; offense 6-7-2-20Record keeping violations 6-7-2-21Distributor or remote seller offenses 6-7-2-22Listed tax 6-7-2-23Federal sales; exemption 6-7-2-24Civil penalty for purchase of taxable products from a distributor that is not licensed
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 6-7-1-38
What does Indiana Code § 6-7-1-38 cover?
Section 6-7-1-38 ("Civil penalties") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 6-7-1-38?
A common citation format is "Indiana Code § 6-7-1-38" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 6-7-1-38 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.