Liability for payment of the tax; offense; provide information

Sec. 3. (a) An individual who: (1) is an individual taxpayer or an employee, officer, or member of a corporate or partnership taxpayer; and (2) has a duty to remit food and beverage taxes to the department of state revenue or a political subdivision; holds those food and beverage taxes in trust for the state or political subdivision and is personally liable for the payment of the food and beverage taxes, plus any penalties and interest attributable to the food and beverage taxes, to the state or political subdivision. An individual who knowingly fails to collect or remit the food and beverage taxes to the state or political subdivision commits a Level 6 felony. (b) Upon the request of: (1) the department; or (2) a political subdivision; a marketplace facilitator shall provide information listing the tax collected in accordance with this article by the marketplace facilitator on behalf of each of its sellers for the period specified by the requesting entity. (c) For purposes of subsection (b): (1) if the information is requested by the department, the department may share the information with the political subdivision in which the transactions occurred in accordance with IC 6-8.1-3-7.1; or (2) if the information is requested by a political subdivision, the political subdivision is entitled only to information pertaining to transactions that occurred within the political subdivision.