Penalties
Sec. 15. (a) A refiner, terminal operator, or distributor (including
a qualified distributor) that fails to remit the tax or file the returns or
reports required by this chapter is subject to the penalties set forth in
IC 6-8.1-10.
(b) A distributor that fails to file the reports required by section
11 of this chapter is subject to the penalties set forth in IC 6-8.1-10.
As added by P.L.94-1987, SEC.12.
Last modified: May 28, 2006