Violations of IC 6-4.1-8-4 or IC 6-4.1-8-5; penalties
Sec. 7. If a person violates a provision of section 4 or 5 of this
chapter, he is liable for the taxes imposed under this article as a
result of the resident decedent's death and is subject to an additional
penalty not to exceed one thousand dollars ($1,000). The department
of state revenue shall initiate an action in the name of this state to
collect the taxes and the penalty which the person is liable for under
this section.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980,
P.L.57, SEC.22; P.L.87-1983, SEC.6.
Last modified: May 28, 2006