Civil penalty for purchase of taxable products from a

distributor that is not licensed Sec. 24. A retailer (except a remote seller that is required to remit tax imposed by this chapter) who purchases a taxable product from a distributor who has not obtained a license required under section 8 of this chapter or whose license 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 taxable product; or (2) five thousand dollars ($5,000); on the purchase. As added by P.L.137-2022, SEC.81.