Failure to file report; civil penalty
Sec. 21. A person subject to the taxes imposed under sections 4
through 4.5 of this chapter who fails to file a quarterly report as
required by section 10 of this chapter shall pay a civil penalty of
three hundred dollars ($300) for each report that is not filed.
As added by P.L.97-1987, SEC.43.
Last modified: May 28, 2006