ALCOHOLIC BEVERAGE OFFENSES
4
7.1-5-4-3. Unlawful evidence of payment of
taxes.
(a) It is unlawful for a person, other than an
officer of the state lawfully entitled to do so, to fur-
nish evidence of the payment of the excise tax, or
to execute or issue a permit of any type, to another
person.
(b) A person who knowingly or intentionally
violates this section commits a Level 6 felony.
7.1-5-4-5. Possession or display of counterfeit
permit.
(a) It is unlawful for a person to possess an
article, instrument, imitation, or counterfeit of a
permit, other than one lawfully issued to the per-
son and which the person is lawfully entitled to
possess.
(b) It is unlawful for a person to display an imi-
tation or counterfeit of a permit for the purpose of
defrauding the state of the payment of a tax or
license fee imposed by this title.
(c) A person who knowingly or intentionally
violates subsection (a) or (b) commits a Class A
misdemeanor. However, the offense is a Level 6
felony if the cost of the permit is at least seven hun-
dred fifty dollars ($750).
7.1-5-4-6. Statements intended to defraud.
(a) It is unlawful for a person to make a state-
ment, written or oral, as to payment to, or the
receipt by, the state, for the purpose of defrauding
the state of a tax or license fee imposed by this title.
(b) A person who knowingly or intentionally
violates this section commits a Class A misde-
meanor. However, the offense is a Level 6 felony
if the tax or license fee is at least seven hundred
fifty dollars ($750).
7.1-5-4-7. Prima facie evidence of intent to
defraud.
The possession of a permit, or of an imitation
or counterfeit of a permit, contrary to the provi-
sions of this chapter, is prima facie evidence of an
intent to defraud the state by the possessor of the
prohibited article.
Chapter 6. Permits
7.1-5-6-1.
Possession of unlicensed equipment.
7.1-5-6-2.
Sales without a permit.
7.1-5-6-3.
Employees without a permit.
7.1-5-6-4.
Falsification of records.
7.1-5-6-1. Possession of unlicensed
equipment.
(a) It is a Class C misdemeanor for a person
to knowingly own, have in the person’s possession
or under the person’s control, or use a still or dis-
tilling apparatus for the manufacture of liquor,
except as otherwise provided in this title.
(b) It is a Class C misdemeanor for a person
to knowingly own, have in the person’s possession
or under the person’s control, or use brewing or
winemaking apparatus, for the manufacture for
commercial purposes of beer or wine, except as
otherwise provided in this title.
7.1-5-6-2. Sales without a permit.
(a) It is unlawful for a person to act as a sales-
man, regardless of whether the sale is to be made
by a seller within this state, to a buyer within or
without this state, or by a seller outside this state
for delivery to a buyer within this state, or whether
the sale otherwise may be legal or illegal, unless
that person has applied for and been issued a
salesman’s permit.
(b) It is unlawful for a buyer in this state to
give an order, bargain, contract or agreement to a
salesman who does not have a salesman’s permit.
This section does not apply to a permittee of any
type, a permittee’s agent, or employees working
or acting on the licensed premises of the permit-
tee.
(c) A person who knowingly or intentionally
violates this section commits a Class B misde-
meanor.
7.1-5-6-3. Employees without a permit.
(a) It is unlawful for a person to act as a clerk
in a package liquor store, or as a bartender, waiter,
waitress, or manager for a retailer permittee unless
that person has applied for and been issued the
appropriate permit. This section does not apply
to dining car or boat employees or to a person
described in IC 7.1-3-18-9(d). A person who
knowingly or intentionally violates this subsection
commits a Class B misdemeanor.
(b) It is a defense to a charge under this sec-
tion if, not later than thirty (30) days after being
