Liability; penalty for failure to remit tax
Sec. 2. An individual who:
(1) is an individual taxpayer or an employee, an officer, or a
member of a corporate or partnership taxpayer; and
(2) has a duty to remit innkeeper's taxes to the department of
state revenue or a political subdivision;
holds those innkeeper's taxes in trust for the state or political
subdivision and is personally liable for the payment of the
innkeeper's taxes, plus any penalties and interest attributable to the
innkeeper's taxes, to the state or political subdivision. An individual
who knowingly fails to collect or remit the innkeeper's taxes to the
state or political subdivision commits a Class D felony.
As added by P.L.85-1995, SEC.38.
Last modified: May 28, 2006