{"data":{"id":"us-in/ic-6-8.1-10-7","jurisdiction":"us-in","citation":"IC 6-8.1-10-7","heading":"Maximum and minimum penalties","body":"Sec. 7. Notwithstanding the various penalty provisions of this chapter, the maximum total penalty that may be assessed against a person under sections 2.1 through 5 of this chapter is one hundred percent (100%) of the unpaid tax and the minimum penalty, if any, that may be assessed under those sections is five dollars ($5).","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#6-8.1-10-7","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"1708eabfe25b7f16847f6522ac55733a433d922c08ef3b73a6c982bb8d6dfe42","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-10-6","next":"us-in/ic-6-8.1-10-8"},"notice":"GroundRules: Original legal text. Not legal advice."}