{"data":{"id":"us-in/ic-6-6-1.1-1315","jurisdiction":"us-in","citation":"IC 6-6-1.1-1315","heading":"Failure to file reports; incomplete reports; civil penalty","body":"Sec. 1315. A person who:\n(1) is subject to the tax imposed by section 201 of this chapter; and\n(2) fails to file a report or files an incomplete report required by section 501 or 606 of this chapter;\nis subject to a civil penalty of one hundred dollars ($100) for each violation, as reasonably determined by the department. As used in this section, an incomplete report includes a report that does not include all schedules required by the administrator.","path":["TITLE 6. TAXATION","ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES","Chapter 1.1. Gasoline Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-6-1.1-1315","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"093d13b18bc85ef63336e5238bf5d1da20b5a9bcc5bb63a7cd810a102ee0aba2","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-1.1-1314","next":"us-in/ic-6-6-1.1-1316"},"notice":"GroundRules: Original legal text. Not legal advice."}