Indiana Code 6-6-1.1-1315. Failure to file reports; incomplete reports; civil penalty
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Sec. 1315. A person who:
(2) fails to file a report or files an incomplete report required by section 501 or 606 of this chapter;
(1) is subject to the tax imposed by section 201 of this chapter; and
Terms Used In Indiana Code 6-6-1.1-1315
- Administrator: means the administrative head of the department of state revenue or the administrator's designee. See Indiana Code 6-6-1.1-103
- Department: means the department of state revenue. See Indiana Code 6-6-1.1-103
- Person: means a natural person, partnership, firm, association, corporation, limited liability company, representative appointed by a court, or the state or its political subdivisions. See Indiana Code 6-6-1.1-103
is subject to a civil penalty of one hundred dollars ($100) for each violation, as reasonably determined by the department. As used in this section, an incomplete report includes a report that does not include all schedules required by the administrator.
As added by P.L.97-1987, SEC.16.