Indiana Code Title 7.1. Alcohol and Tobacco § 7.1-4-7-3

Sec. 3. Miscellaneous Collections.  The chairman shall collect all other assessments not specifically included in this chapter and not otherwise disposed of by a provision of this title.  The chairman or the department shall collect the penalty for the nonpayment of taxes imposed by this title, and a forfeiture not in the nature of a fine or penalty belonging to the common school fund, and the proceeds of a sale or judgment made under or in the enforcement of this title.