Distributor offenses
Sec. 21. A distributor who knowingly:
(1) acts as a distributor without a license;
(2) makes a false statement in a report under this chapter; or
(3) does not pay the tax for which the distributor is liable under
this chapter;
commits a Class B misdemeanor. However, the offense is a Class D
felony if it is committed with intent to evade the tax imposed by this
chapter or to defraud the state.
As added by P.L.96-1987, SEC.7.
Last modified: May 28, 2006