Civil penalties; exemption
Sec. 64. (a) If any person liable for the tax files a false or
fraudulent return, there shall be added to the tax an amount equal to
the tax the person evaded or attempted to evade.
(b) The department shall impose a civil penalty of one thousand
dollars ($1,000) for a person's first occurrence of transporting special
fuel without adequate shipping papers as required under sections 40,
41(g), and 62(e) of this chapter, unless the person shall have
complied with rules adopted under IC 4-22-2. Each subsequent
occurrence described in this subsection is subject to a civil penalty
of five thousand dollars ($5,000).
(c) The department shall impose a civil penalty on the operator of
a vehicle of two hundred dollars ($200) for the initial occurrence,
two thousand five hundred dollars ($2,500) for the second
occurrence, and five thousand dollars ($5,000) for the third and each
subsequent occurrence of a violation of either:
(1) the prohibition of use of dyed or marked special fuel, or
both, on the Indiana public highways, except for a person that
qualifies for the federal fuel tax exemption under Section 4082
of the Internal Revenue Code and that is registered with the
department as a dyed fuel user; or
(2) the use of special fuel in violation of section 28(i) of this
chapter.
(d) A supplier that makes sales for export to a person:
(1) who does not have an appropriate export license; or
(2) without collection of the destination state tax on special fuel
nonexempt in the destination state;
shall be subject to a civil penalty equal to the amount of Indiana's
special fuel tax in addition to the tax due.
(e) The department may impose a civil penalty of one thousand
dollars ($1,000) for each occurrence against every terminal operator
that fails to meet shipping paper issuance requirements under section
40 of this chapter.
(f) Each importer or transporter who knowingly imports undyed
or unmarked special fuel, or both, in a transport truck without:
(1) a valid importer license;
(2) a supplier license;
(3) an import verification number, if transporting in a vehicle
with a capacity of more than five thousand four hundred (5,400)
gallons; or
(4) a shipping paper showing on the paper's face as required
under this chapter that Indiana special fuel tax is not due;
is subject to a civil penalty of ten thousand dollars ($10,000) for each
occurrence described in this subsection.
(g) This subsection does not apply to a person if section 62(g) of
this chapter does not apply to the person. A:
(1) person that manipulates the dye or marker concentration of
special fuel or the coloration of special fuel after the special
fuel is removed from a terminal or refinery rack for sale or use
in Indiana; and
(2) person that receives the special fuel;
are jointly and severally liable for the special fuel tax due on the
portion of untaxed fuel plus a penalty equal to the greater of one
hundred percent (100%) of the tax due or one thousand dollars
($1,000).
(h) A person that engages in blending fuel for taxable sale or use
in Indiana and does not collect and remit all tax due on untaxed fuel
that is blended is liable for the tax due plus a penalty that is equal to
the greater of one hundred percent (100%) of the tax due or one
thousand dollars ($1,000).
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994,
SEC.35; P.L.85-1995, SEC.27; P.L.61-1996, SEC.5.
Last modified: May 28, 2006