Fines, Fees, & Civil Penalties
- Income
Statute / Rule Type Amount 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 Tax 10% 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 6-7-3-11 Penalty on Controlled Substance Tax 100% of the tax in addition to the tax IC 6-8.1-10-2.1 Penalty for Late Payment of Individual Income Tax 10% of unpaid tax due or $5, whichever is greater IC 6-8.1-10-2.1(b) Penalty for Late Filing of Corporate Income Tax 10% 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 Income 10% 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 6-8.1-10-6 Penalty for Late Filing of WH-3s by the Deadline Lesser of $10 per income statement for the employer in question or $25,000 IC 6-8.1-10-2.1 Penalty for Late Filing of Partnership Return $10 per day for each day passed the due date, up to $250 IC 6-3-4-12 Penalty for Late Partnership Returns Reporting Composite Tax The 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 Partnerships 20% 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 6-8.1-10-2.1 Penalty for Late S Corporation Returns Reporting Composite Tax The greater of $5 or 10% of the tax paid late IC 6-8.1-10-2.1 Failure to Comply With S Corp Composite Required Withholding $500 plus 20% of amount required to be withheld IC 6-8.1-10-2.1 Penalty 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 Tax 10% of tax due - Environmental
Statute / Rule Type Amount IC 13-20-13-7 Waste Tire Management Fee $0.25 per tire sale IC 16-44-2 Oil Inspection Fee $0.50 per barrel (50 gallons) - Gaming
Statute / Rule Type Amount 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 / Rule Type Amount IC 6-8-14-4 Motor Sports Admission Fee (IMS Investment District) 2% - 6% of price IC 6-9-46-4 Brown County Performing Arts Center Admission Fee $1 per admission - Sales & Use
Statute / Rule Type Amount IC 6-2.5-8-1 Retail Merchant Certificate Registration Fee $25 per location per entity IC 6-2.5-8-1 Penalty for Late Payment of Retail Tax 10% IC 6-2.3-5.5-3 Penalty for Late Payment of Utility Service Use Tax 10% with $5 floor IC 6-2.3-6-1(f) Penalty for Underpayment of Estimated Payments on Utility Receipt Tax 20% of the final tax liability for the taxable year; or 25% of the final tax liability - Vehicles
Statute / Rule Type Amount IC 6-6-6.5-10.4 Aircraft Registration Fee $10 IC 6-6-6.5-19 Penalty on the Late Payment of Aircraft Excise Tax The greater of $20 or 20% of the unpaid tax IC 6-6-6.5-10.1 Aircraft Dealer Registration Fee $25 IC 6-6-6.5-14 & IC 6-6-6.5-19 Penalty for Late/Underpaid Aircraft Dealer Excise Tax The greater of $20 or 20% of the unpaid tax IC 6-6-14-4 Alternative Fuel Decals $150 - $750 IC 6-6-14-6 Propane Dealer’s License $50 - Other
Statute / Rule Type Amount 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:
- render an accurate account of its receipts as provided in this chapter; and
- 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:
- IC 6-8.1-1-8;
- section 2.1 of this chapter;
- section 3 of this chapter;
- section 3.5 of this chapter;
- section 4 of this chapter;
- section 5 of this chapter;
- section 6 of this chapter;
- section 7 of this chapter;
- section 9 of this chapter; or
- 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 6-8.1-18-7 Annual Fee for Registration of Payroll Service Providers NONE
Fines, Fees, & Civil Penalties - Motor Carrier Services
- IRP/BPR Standard Registration Fees
Statute / Rule Type Amount 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
Statute / Rule Type Amount Supplemental Hybrid Registration Fee $50 Supplemental Electric Registration Fee $150 Transportation Infrastructure Improvement Fee $15 Certificate of Title $15 Duplicate Title $15 Expedited Title Processing $25 Late Titling Fee $30 Penalty - Various Registration Delinquencies $15 Registration and Plate Transfer Fee $9.50 Lost/Stolen/Destroyed Registration Replacement $9.50 Registration Amendment $9.50 Plate Change Fee $9.50 Annual Yard Tractor Permit $40 Three-Day Trip Permit (72 hours) $15 Hunter's Permit (30 days) $10 IRP Repair & Maintenance Permit (annual) $40 Cab Card Original - $5; Duplicate - $1 County Wheel Taxes Varies by County County Wheel Tax Service Charge $0.15 per wheel tax collection Municipal Wheel Taxes Varies by Municipality Municipal Wheel Tax Service Charge $0.15 per wheel tax collection Heavy Vehicle Use Tax (IRS 2290) $100 - $550 depending on vehicle weight - Oversize / Overweight Permit Fees
Statute / Rule Type Amount 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