Indiana Code - Taxation - Title 6, Section 6-1.1-37-7.5

Failure to file personal property return

Sec. 7.5. A person who fails to provide, within forty-five (45)
days after the filing deadline, evidence of the filing of a personal
property return to the assessor of the township in which the owner
resides, as required under IC 6-1.1-3-1(d), shall pay, to the township
in which the owner resides, a penalty equal to ten percent (10%) of
the tax liability.

As added by Acts 1979, P.L.48, SEC.9. Amended by Acts 1980,
P.L.35, SEC.2.

Last modified: May 28, 2006