Indiana Code - Taxation - Title 6, Section 6-1.1-8-20

Failure to file statement; penalty; action by attorney general

Sec. 20. (a) If a public utility company does not file a statement
with the department of local government finance on or before the
date prescribed under section 19 of this chapter, the company shall
pay a penalty of one hundred dollars ($100) per day for each day that
the statement is late.
(b) The department of local government finance shall notify the
attorney general if a public utility company fails to file a statement
on or before the due date. The attorney general shall then bring an
action in the name of this state to collect the penalty due under this
section.
(c) The state auditor shall deposit amounts collected under this
section in the state treasury for credit to the state general fund.
(Formerly: Acts 1975, P.L.47, SEC.1.) As amended by P.L.64-1983,
SEC.4; P.L.59-1985, SEC.4; P.L.90-2002, SEC.71.

Last modified: May 28, 2006