{"data":{"id":"us-in/ic-6-8.1-10-3.5","jurisdiction":"us-in","citation":"IC 6-8.1-10-3.5","heading":"Failure to file return; penalty for past due returns","body":"Sec. 3.5. If a person fails to file a return on or before the due date as required by IC 6-3-4-1(1) or IC 6-3-4-1(2), where no remittance is due with the return, the person is subject to a penalty of ten dollars ($10) per day for each day that the return is past due, up to a maximum of five hundred dollars ($500).","path":["TITLE 6. TAXATION","ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION","Chapter 10. Penalties and Interest"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8.1-10-3.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"cfb8fb9d8b835d18e9084f46a955acc7691ed6a0e5988a8b68f19f36d6d2d81f","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-10-3","next":"us-in/ic-6-8.1-10-4"},"notice":"GroundRules: Original legal text. Not legal advice."}