Fines, Fees, & Civil Penalties
| 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 |
| 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) |
| 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) |
| 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 |
| 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 |
| IC 6-2.5-9-12 | Penalty for Sales Tax Evasion | $500 per violation |
| 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 |
| 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:
| ($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:
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 |
| IC 5-27-3-3 | Enhanced Access Fee | $2 |
Fines, Fees, & Civil Penalties - Motor Carrier Services
| 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 |
| 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 |
| 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 |
