45 IAC 22-1-2 Penalty schedule

Authority: IC 6-8.1-3-3; IC 9-20-18-14.5

Affected: IC 9-20-18-14.5

Sec. 2. (a) The following schedule applies to a penalty assessed to a carrier by the department of state revenue (department) under IC 9-20-18-14.5(b):

(1) A warning letter is issued for a first violation.

(2) A civil penalty of one thousand dollars ($1,000) is assessed for a second violation.

(3) A civil penalty of one thousand five hundred dollars ($1,500) is assessed for a third or later violation.

(b) The following schedule applies to a penalty assessed to a carrier by the department under IC 9-20-18-14.5(c):

(1) A warning letter is issued for a first violation.

(2) A civil penalty of two thousand five hundred dollars ($2,500) is assessed for a second violation.

(3) A civil penalty of five thousand dollars ($5,000) is assessed for a third or later violation.

(c) If a carrier has no violations during a consecutive three hundred sixty-five (365) calendar day period, the penalty count for the carrier will reset and the carrier will receive a warning letter as the next penalty by the department under IC 9-20-18-14.5.

(Department of State Revenue; 45 IAC 22-1-2; filed Dec 17, 2024, 1:39 p.m.: 20250115-IR-045240387FRA)