{"data":{"id":"us-in/ic-6-6-4.1-23","jurisdiction":"us-in","citation":"IC 6-6-4.1-23","heading":"Penalty","body":"Sec. 23. (a) If a person:\n(1) fails to file a return for the tax due under this chapter on or by the due date for the return;\n(2) fails to pay the full amount of tax shown on the person's return on or by the due date for the payment; or\n(3) incurs, upon examination by the department, a deficiency that is due to negligence;\nthe person is subject to a penalty.\n(b) The penalty for a failure described in subsection (a) is the penalty calculated under the penalty provisions of the International Fuel Tax Agreement entered into by the department under IC 6-8.1-3-14.","path":["TITLE 6. TAXATION","ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES","Chapter 4.1. Motor Carrier Fuel Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-6-4.1-23","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"5c36a4203e3bf003e0fdeae1d345a051d84aeeb12032655397cfdc8c61500a48","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-4.1-22","next":"us-in/ic-6-6-4.1-24"},"notice":"GroundRules: Original legal text. Not legal advice."}