Indiana Code Title 6. Taxation § 6-7-1-15

Sec. 15. (a) The department is the official agent of the state for the administration and enforcement of this chapter.  A sufficient sum to pay salaries and expenses is appropriated to the department out of the monies received by virtue of this chapter.

(b) The department may issue registration certificates, upon the terms and conditions provided in this chapter, and may revoke or suspend the same upon the violation of this chapter or a violation of IC 24-3-5.4-17 by the holder of such a certificate.

(c) The department may apply for membership in the National Tobacco Tax Association.

(d) The department may design and have printed or manufactured stamps of sizes and denominations to be affixed to each individual package.  The stamps shall be firmly affixed on each individual package in such a manner that the stamps can not be removed without being mutilated or destroyed;  however, the department may by regulation designate some other manner for cancellation of stamps.  In addition to the stamps, the department may by rules and regulations authorize distributors to use metered stamping machines or other devices which will imprint distinctive indicia evidencing the payment of the tax upon each individual package.  The machines shall be constructed in such a manner as will accurately record or meter the number of impressions or tax stamps made.  The tax meter machines or other devices shall be kept available at all reasonable times for inspection by the department, and the machines shall be maintained in proper operating condition.  A person who knowingly tampers with the printing or recording mechanism of such a machine commits a Class B misdemeanor.