A retailer who purchases cigarettes from a distributor who has not obtained a registration certificate required under section 16 of this chapter or whose registration certificate has been suspended or revoked by the department is subject to a penalty not to exceed the greater of:(1) one hundred percent (100%) of the retail value of the cigarettes described in this section; or(2) five thousand dollars ($5,000);on each such purchase.As added by P.L.137-2022, SEC.59.
Indiana Legal Code