Indiana Code Title 22. Labor and Safety § 22-11-14-14
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Sec. 14. An individual who:
(1) is an individual retailer or is an employee, an officer, or a member of a corporate or partnership retailer; and
(2) has a duty to remit the public safety fee as described in section 12 of this chapter to the department of state revenue;
holds the public safety fees collected in trust for the state and is personally liable for the payment of the public safety fee money to the state.
Cite this article: FindLaw.com - Indiana Code Title 22. Labor and Safety § 22-11-14-14 - last updated June 08, 2021 | https://codes.findlaw.com/in/title-22-labor-and-safety/in-code-sect-22-11-14-14/
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