Sec. 4. (a) If a person fails to file a return or to make a full tax payment with that return with the fraudulent intent of evading the tax, the person is subject to a penalty.
(b) The amount of the penalty imposed for a fraudulent failure described in subsection (a) is one hundred percent (100%) multiplied by:
(1) the full amount of the tax, if the person failed to file a return; or
(2) the amount of the tax that is not paid, if the person failed to pay the full amount of the tax.
(c) In addition to the civil penalty imposed under this section, a person who knowingly fails to file a return with the department or fails to pay the tax due under IC 6-6-5, IC 6-6-5.1, or IC 6-6-5.5 commits a Class A misdemeanor.
(d) The penalty imposed under this section is imposed in place of and not in addition to the penalty imposed under section 2.1 of this chapter.
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.26-1985, SEC.16; P.L.6-1987, SEC.14; P.L.335-1989(ss), SEC.24; P.L.1-1991, SEC.71; P.L.181-1999, SEC.8; P.L.131-2008, SEC.32.
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