Combination of withheld amounts for multiple obligors in single
payment; multiple withholdings paid electronically; civil penalty
Sec. 16. (a) Except as provided in subsection (b), if the income
payor is required to withhold income from more than one (1) obligor
under this chapter, the income payor may:
(1) combine in a single payment the withheld amounts for all
obligors who have been ordered to pay to the state central
collection unit or other governmental agency; and
(2) separately identify the part of the single payment that is
attributable to each individual obligor.
(b) If the income payor:
(1) is required to withhold income from more than one (1)
obligor under this chapter; and
(2) employs more than fifty (50) employees;
the income payor shall make payments to the state central collection
unit through electronic funds transfer or through electronic or
Internet access made available by the state central collection unit.
(c) The department of child services shall assess a civil penalty of
twenty-five dollars ($25) per obligor per pay period against an
income payor that:
(1) is required to make a payment under subsection (b); and
(2) does not make the payment through electronic funds transfer
or other means described in subsection (b).
The department shall deposit the penalties into the state general fund.
As added by P.L.1-1997, SEC.8. Amended by P.L.86-2002, SEC.13;
P.L.234-2005, SEC.91.
Last modified: May 24, 2006