Sec. 3.5. If a person fails to file a return on or before the due date as required by IC 6-3-4-1(1) or IC 6-3-4-1(2), where no remittance is due with the return, the person is subject to a penalty of ten dollars ($10) per day for each day that the return is past due, up to a maximum of five hundred dollars ($500).
As added by P.L.131-2008, SEC.31.
Structure Indiana Code
Article 8.1. Department of State Revenue; Tax Administration
Chapter 10. Penalties and Interest
6-8.1-10-1. Liability for Interest
6-8.1-10-2.1. Liability for Penalty
6-8.1-10-2.1-b. Liability for Penalty
6-8.1-10-3. Failure to File Return; Preparation by Department; Penalty
6-8.1-10-3.5. Failure to File Return; Penalty for Past Due Returns
6-8.1-10-4. Failure to File Return; Fraudulent Intent to Evade Tax; Penalty
6-8.1-10-5. Faulty Payment; Penalty; Required Use of Guaranteed Funds
6-8.1-10-6. Failure to File Information Return; Penalty
6-8.1-10-7. Maximum and Minimum Penalties
6-8.1-10-9. Dissolution, Liquidation, or Withdrawal of Corporation; Notification; Clearance
6-8.1-10-12. Additional Penalty; Failure to Participate in Amnesty Program