Sales Tax Evasion
With a few exceptions, the Indiana Attorney General does not have legal jurisdiction to file criminal charges. One exception is in the area of prosecuting sales tax evasion.
The Revenue Division of the Indiana Attorney General’s Office represents the state Department of Revenue in court and enforces the state’s tax laws. If an individual knowingly or intentionally evades tax laws by failing to remit sales tax owed, then the Revenue Division has the ability to file criminal charges in court.
For example, the Attorney General’s Office filed criminal charges against the owners of a commercial dog-breeding operation, a so-called "puppy-mill", who sold animals to consumers without charging sales tax. Similarly, the office filed tax evasion charges against an individual who sold marked-down stereo equipment from parking lots without collecting, reporting or remitting sales tax. In such instances, the office also seeks a tax warrant to collect unpaid taxes owed.
The following news releases provide more information about the criminal actions brought against individuals or businesses charged with sales tax evasion: