Indiana Code Title 7.1. Alcohol and Tobacco § 7.1-4-6-8

Sec. 8. Duty of Attorney General and Local Prosecutor.  If a person who holds a permit under this title fails to account for, or pay over to the chairman or the department, or both, an annual license fee, or excise tax, or other levy imposed by this title, or defaults in a condition of his bond, or if a person, licensed under this title or not, fails or refuses to pay to the chairman or the department an obligation, liability, forfeiture, or penalty imposed upon him by this title, the chairman or the department shall report that fact to the attorney general of Indiana who shall immediately institute the necessary action for the recovery of the sum due the state by reason of this title.  The state shall be entitled to all liens and remedies allowed by law for the collection of the sum due the state.  It is the duty of the prosecuting attorney of the proper county to assist the attorney general in these matters whenever the attorney general requests his assistance.