Failure to file return; preparation by department; penalty
Sec. 3. (a) If a person fails to file a return on or before the due
date, the department shall send him a notice, by United States mail,
stating that he has thirty (30) days from the date the notice is mailed
to file the return. If the person does not file the return within the
thirty (30) day period, the department may prepare a return for him,
based on the best information available to the department. The
department prepared return is prima facie correct.
(b) If the department prepares a person's return under this section,
the person is subject to a penalty of twenty percent (20%) of the
unpaid tax. In the absence of fraud, the penalty imposed under this
section is in place of and not in addition to the penalties imposed
under any other section.
As added by Acts 1980, P.L.61, SEC.1.
Last modified: May 28, 2006