ALCOHOLIC BEVERAGE OFFENSES
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within the time specified in subsection (b) is liable
for interest on the unpaid amount of the:
(1) civil penalty imposed by a court; and
(2) late penalty imposed under this sec-
tion.
The interest rate is the adjusted rate of interest as
determined under IC 6-8.1-10-1 payable from the
date that payment of the amount was due.
(e) A person who fails to pay a civil penalty
within the time specified in subsection (b) is liable
for the reasonable documented out-of-pocket
expenses incurred in pursuing collection efforts.
(f) The commission shall collect the follow-
ing:
(1) Civil penalties imposed by a court.
(2) Late penalties imposed under this sec-
tion.
(3) Interest imposed under this section.
(4) Reasonable documented out-of-pocket
expenses incurred in pursuing collection
efforts.
(g) Late penalties and interest imposed under
this section shall be deposited in the Richard D.
Doyle youth tobacco education and enforcement
fund established by section 6 of this chapter.
