Language Translation
  Close Menu

Fines, Fees & Penalties

Fines, Fees, & Civil Penalties

  • Income
     
    Statute / RuleTypeAmount
    IC 6-3-4-4.1(d)Penalty for Underpayment of Estimated Income Tax 10%-25% of tax liability
    IC 6-3-1-3.5(f)Penalty for Late Payment of Fiduciary Tax10% of tax paid late
    IC 6-3-1-3.5(g)Penalty for Late Filing of Fiduciary Tax$10 per day for each day passed the due date, up to $250
    IC 6-7-3-11Penalty on Controlled Substance Tax100% of the tax in addition to the tax
    IC 6-8.1-10-2.1Penalty for Late Payment of Individual Income Tax10% of unpaid tax due or $5, whichever is greater
    IC 6-8.1-10-2.1(b)Penalty for Late Filing of Corporate Income Tax10% of tax due
    IC 6-8.1-10-2.1(b)Penalty for IT-20 Electronic Filing by Corporation with More Than $1M in Gross Income10% of tax due
    IC 6-8.1-10-2.1(g)Penalty for Late Filing of Individual Tax Return$10 per day for each day passed the due date, up to $250
    IC 6-8.1-10-2.1(g)Penalty for Late Corporate Income Tax Filing with No Tax Liability  
    *Except as provided under IC 6-3-4-3 and IC 6-3-4-4.1
    $10 per day for each day passed the due date, up to $250
    IC 6-8.1-10-6Penalty for Late Filing of WH-3s by the DeadlineLesser of $10 per income statement for the employer in question or $25,000
    IC 6-8.1-10-2.1Penalty for Late Filing of Partnership Return$10 per day for each day passed the due date, up to $250
    IC 6-3-4-12Penalty for Late Partnership Returns Reporting Composite TaxThe greater of $5 or 10% of the tax paid late
    IC 6-8.1-10-2.1(h)Penalty for Amts Required to be Withheld but are not for Partnerships20% of the amount required
    IC 6-8.1-10-2.1(g)Penalty for Late Filling of S Corporation Returns$10 per day for each day passed the due date, up to $250
    IC 6-8.1-10-2.1Penalty for Late S Corporation Returns Reporting Composite TaxThe greater of $5 or 10% of the tax paid late
    IC 6-8.1-10-2.1Failure to Comply With S Corp Composite Required Withholding$500 plus 20% of amount required to be withheld
    IC 6-8.1-10-2.1Penalty for Late Filing of Utility Receipt Tax Returns$10 per day for each day passed the due date, up to $250
    IC 6-8.1-10-2.1(b)Penalty for Late Payments of Withholding Tax10% of tax due
  • Environmental
    Statute / RuleTypeAmount
    IC 13-20-13-7Waste Tire Management Fee$0.25 per tire sale
    IC 16-44-2Oil Inspection Fee$0.50 per barrel (50 gallons)
  • Gaming
    Statute / RuleTypeAmount
    IC 6-8.1-10-2.1 Penalty on Late Payment of Charity Gaming Excise Tax 10% of unpaid tax due or $5, whichever is greater
    IC 4-32.3-10-1 Penalty for Late Payment of Type II Gaming Tax 10% of the total price paid by qualified organizations on the purchases of pull tabs, punchboards, and tip boards
    IC 4-35-8.9 Supplemental Fee on Slot Machine Wagering 1% of the Adjusted Gross Receipts
    IC 4-35-8.3-2 Historic Hotel District Community Support Fee ($1,250,000) X (the number of gambling game facilities operated by the licensee)
  • Local
    Statute / RuleTypeAmount
    IC 6-8-14-4Motor Sports Admission Fee (IMS Investment District)2% - 6% of price
    IC 6-9-46-4Brown County Performing Arts Center Admission Fee$1 per admission
  • Sales & Use
    Statute / RuleTypeAmount
    IC 6-2.5-8-1Retail Merchant Certificate Registration Fee$25 per location per entity
    IC 6-2.5-8-1Penalty for Late Payment of Retail Tax10%
    IC 6-2.3-5.5-3Penalty for Late Payment of Utility Service Use Tax10% with $5 floor
    IC 6-2.3-6-1(f)Penalty for Underpayment of Estimated Payments on Utility Receipt Tax20% of the final tax liability for the taxable year; or 25% of the final tax liability
  • Vehicles
    Statute / RuleTypeAmount
    IC 6-6-6.5-10.4Aircraft Registration Fee$10
    IC 6-6-6.5-19Penalty on the Late Payment of Aircraft Excise TaxThe greater of $20 or 20% of the unpaid tax
    IC 6-6-6.5-10.1Aircraft Dealer Registration Fee$25
    IC 6-6-6.5-14 & IC 6-6-6.5-19Penalty for Late/Underpaid Aircraft Dealer Excise TaxThe greater of $20 or 20% of the unpaid tax
    IC 6-6-14-4Alternative Fuel Decals$150 - $750
    IC 6-6-14-6Propane Dealer’s License$50
  • Other
    Statute / RuleTypeAmount
    IC 6-8.1-10-1 Interest Rate 2%
    IC 22-11-14-12 Penalty on Late Payment of Public Safety Fee for Fireworks 10% penalty or $5, whichever is greater
    IC 36-8-16.6 Enhanced Pre-Paid Wireless Telecommunications Fee $1 per retail transaction
    IC 6-7-2-8 Tobacco Products Distributor’s License Fee $25
    IC 6-6-1.1-606.6 Penalty for improper delivery of gasoline See section 201
    IC 6-6-1.1-1311 Penalty for use or sale in Indiana of tax-exempt gasoline purchased for export 50% of the tax
    IC 6-6-1.1-1314 Penalty for failure to keep books and records 100% of the tax
    IC 6-6-1.1-1315 Penalty for failure to file a report $100 for each violation
    IC 6-6-4.1-20 Penalty for failure to keep books and records 100% of the tax
    IC 6-6-4.1-23 Penalty for failure to file a return, pay the full amount, or a finding of negligence IFTA penalty
    IC 6-6-6.5-19 Penalty for failure to register aircraft and pay the tax imposed

    greater of twenty dollars ($20) or twenty percent  (20%) of the unpaid tax.

    IC 6-6-6.5-19 Penalty for airport owner who does not report the aircraft based at his airport

    ten dollars ($10) for each day  that the report is late.

    IC 6-6-6.5-19 Penalty if an owner does not register the owner's aircraft and pay the gross retail or use tax See IC 6-8.1-10.
    IC 6-6-6.5-23 Penalty for failure to report all aircraft at an airport $100 for each aircraft
    IC 6-6-6-8 Penalty for failure to file a return by a Navigation company $500
    IC 6-6-6-9 Penalty for a Navigation company that files a false tonnage tax return $1,000
    IC 6-6-13-13 Penalty for failure to collect or remit aviation fuel excise tax 100% of the uncollected tax
    IC 6-7-1-24 Penalty for the Sale or possession of cigarettes without payment of tax or stamps affixed

    penalty of fifty percent (50%) and the costs incurred in the proceeding; or

    destroy the confiscated cigarettes and vending machine or receptacle.

    IC 6-7-1-38

    Penalty for a retailer who purchases cigarettes from a distributor who has not obtained a registration certificate required under section 16 of this chapter or  whose registration certificate has been suspended or revoked by the department

    penalty not to exceed the greater of: (1) one hundred percent (100%) of the retail value of the cigarettes described in this section; or(2) five thousand dollars ($5,000); on each such purchase.
    IC 6-7-2-8 Fee for Tobacco Products Distributor’s license $25
    IC 6-7-2-24

    Penalty for a retailer (except a remote seller that is required to remit tax imposed by this chapter) who purchases a taxable product from a distributor who has not obtained a license required under section 8 of this chapter or whose license has  been suspended or revoked by the department.

    penalty not to exceed the greater of: (1) one hundred percent (100%) of the retail value of the taxable product; or (2) five thousand dollars ($5,000); on the purchase.
    IC 6-7-3-11 Penalty for failure to pay CSET $100 of the tax
    IC 6-8-15-6

    Penalty for any organization providing nonprofit agricultural organization coverage that fails or refuses, for more than thirty (30) days, to:

    1. render an accurate account of its receipts as provided in this chapter; and
    2. pay the nonprofit agricultural organization health coverage tax due thereon;
    ($100) for each additional day such report and payment shall be delayed, not to exceed a maximum penalty of ten thousand dollars ($10,000).
    IC 6-8.1-10-12 Penalty for failure to participate in the amnesty program

    penalty is imposed or otherwise calculated under any combination of:

    1. IC 6-8.1-1-8;
    2. section 2.1 of this chapter;
    3. section 3 of this chapter;
    4. section 3.5 of this chapter;
    5. section 4 of this chapter;
    6. section 5 of this chapter;
    7. section 6 of this chapter;
    8. section 7 of this chapter;
    9. section 9 of this chapter; or
    10. IC 6-6;

    an additional penalty is imposed under this section. The amount of the additional penalty imposed under this section is equal to the sum of the penalties imposed or otherwise calculated under the provisions listed in subdivisions (1) through (10).

    IC  6-8.1-10-13

    Penalty for a person that alters or violates the terms of the permit, license plate, cab card, or other  Credential

    ($500) for the first violation and one thousand dollars ($1,000) for each subsequent violation.

    IC 6-8.1-10-13 Penalty for a person that operates without obtaining a permit, license plate, cab card, or other credential $5,000)for each violation.
    IC 6-8.1-17-7

    Penalty on any income tax return preparer for failure to provide the income tax  return preparer's PTIN.

    $50 for each violation, but not to exceed twenty-five thousand dollars ($25,000) in a calendar year.

    IC 6-3-7-5

    IC 22-3-2-14.5

    Application for Worker's Compensation Clearance Certificate

    Workers Compensation Board filing fee

    $5

    $15

    IC 6-8.1-18-7Annual Fee for Registration of Payroll Service ProvidersNONE
    IC 5-27-3-3                   Enhanced Access Fee$2

Fines, Fees, & Civil Penalties - Motor Carrier Services

  • IRP/BPR Standard Registration Fees
     
    Statute / RuleTypeAmount
      Trucks, Tractors, For-Hire Buses Registration Fee: 11,001 - 16,000 lbs. $144
      Trucks, Tractors, For-Hire Buses Registration Fee: 16,001 - 26,000 lbs. $180
      Trucks, Tractors, For-Hire Buses Registration Fee: 26,001 - 36,000 lbs. $372
      Trucks, Tractors, For-Hire Buses Registration Fee: 36,001 - 48,000 lbs. $624
      Trucks, Tractors, For-Hire Buses Registration Fee: 48,001 - 66,000 lbs. $900
      Trucks, Tractors, For-Hire Buses Registration Fee: 66,001 - 78,000 lbs. $1,200
      Trucks, Tractors, For-Hire Buses Registration Fee: 78,000+ lbs. $1,692
      Trailers Registration Fee: 9,001 - 12,000 lbs. $72
      Trailers Registration Fee: 12,001 - 16,000 lbs. $108
      Trailers Registration Fee: 16,001 - 22,000 lbs. $168
      Trailers Registration Fee: 22,001+ lbs. $228
      Semitrailers Registration Fee: Weight N/A $82
      Private Buses Registration Fee: Weight N/A $16.35
      Wrecker Vehicles Registration Fee: Up to 16,000 lbs. $72
      Wrecker Vehicles Registration Fee: 16,001+ lbs. $504
  • Miscellaneous Registration & Related Fees
  • Oversize / Overweight Permit Fees
    Statute / RuleTypeAmount
      Annual Registration to get Special Weight/Michigan Permits $25
      Oversize Permit #1 (Standard) - 15 day single trip $20 - up to 95' length, 12'4" wide, 80,000 lbs. at legal weight
      Oversize Permit #2 (Larger Dimensions) - 15 day single trip $30 - between 96' and 110' length, 12'5" and 16' wide or 13'7" and 15' tall
      Oversize Permit #3 (Larger Dimensions) - 15 day single trip $40 - over 110' length, 16' wide, 15' tall, 80,000 lbs
      90-Day Oversize Permit - 90 days, unlimited trips $100 - up to 110' length, 12'4" wide, 80,000 lbs. at legal weight
      Annual Oversize Permit - one year, unlimited trips $405 - up to 110' length, 12'4" wide, 80,000 lbs at legal weight
      12' Wide Mobile Home - 15 day single trip $10 - up to 110' length, 12'4" wide, 14'6" high, cannot be overweight
      14' Wide Mobile Home - 15 day single trip $18 - up to 110' length, 14'4" wide, 14' high, cannot be overweight
      16' Wide Mobile Home - 15 single day trip $30 - up to 110' length, 16' wide, 14'6" high, cannot be overweight
      Overweight Divisible Load Commodity Permit ($20) + (ESAL - 2.4) X (0.07) X (miles traveled)
    IC 9-20-18-14.5 Violation When Vehicle or Load is in Excess of the Dimensional Limits $500
    IC 9-20-18-14.5 Violation When the Total Excess Weight is at Least 1,000 lbs. and less than 5,000 lbs. $500
    IC 9-20-18-14.5 Violation When the Total Excess Weight is at Least 5,000 lbs. and less than 10,000 lbs. $1,000
    IC 9-20-18-14.5 Violation When the Total Excess Weight is at Least 10,000 lbs. $5,000
    IC 9-20-18-14.5 Penalty for Oversize/Overweight Offense Without Permit Max of $5,000 for each violation
    IC 9-20-18-14.5 Penalty for Oversize/Overweight Offense w/ Permit Max of $1,000 for first offense; Max of $1,500 for subsequent offenses
      Multi-Trip Bulk Milk Permit - 1 year - valid for the truck, dimensions and route requested $20 if carrier meets 2.40 ESAL credit
      Non-Divisible Loads Overweight Permits - Bridge Weight (80,000 - 108,000 lbs) $20 + $0.35 per mile; $35 bridge review fee (if required)
      Non-Divisible Loads Overweight Permits - Bridge Weight (108,000 - 134,000 lbs) $20 + $0.60 per mile; $35 bridge review fee (if required)
      Non-Divisible Loads Overweight Permits - Bridge Weight (134,000 - 150,000 lbs) $20 + $0.60 per mile; $35 bridge review fee (if required)
      Non-Divisible Loads Overweight Permits - Bridge Weight (150,000 - 200,000 lbs) $20 + $1 per mile; $35 bridge review fee (if required)
      Non-Divisible Loads Overweight Permits - Bridge Weight (200,000+ lbs) $20 + $1 per mile; $35 bridge review fee (always required for this weight)
      Toll Road Gate Permit - 1 year, unlimited trips $20/per gate/per truck
      Permit for Manufacturer of Trailers, Semitrailers, and RVs to Transport from Manufacturing Facility to Buyer $200 - 1 year, unlimited trips
      Permit to Move Tractor-Mobile Home Rig (non-dealer) $10 - single trip
      Permit to Move Tractor-Mobile Home Rig (non-dealer) 12'14" wide $250 - 90 days, unlimited trips
      Permit to Move Tractor-Mobile Home Rig (non-dealer) $1,000 - 1 year, unlimited trips
      Permit to Move Tractor-Mobile Home Rig (Dealer) $40 - 1 year, unlimited trips
      Permit to Move Special Tractor-Mobile Home Rig 14'4" wide $500 - 1 year, unlimited trips
      Permit to Move Special Tractor - Mobile Home Rig $2,000 - 1 year, unlimited trips
      Permit for Manufacturer (or Manufacturer's Agent) of Mobile Homes to transport a Tractor-Mobile Home Rig from Mfg. facility to Storage Lot (within 15 miles) - 1 year, unlimited trips $40 per 3 miles - $200 maximum
      Special Weight / Michigan Train Permit - one day single trip $42.50