45 IAC 22-1-4 Penalty mitigation

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

Affected: IC 9-20-18-7

Sec. 4. (a) If a carrier protests a civil penalty assessment made by the department of state revenue (department) under section 2 of this rule, the carrier may raise any of the defenses found in IC 9-20-18-7(c) as a defense to the civil penalty. The carrier bears the burden of demonstrating the applicability of a defense.

(b) If a carrier protests a civil penalty assessment made by the department under section 2 of this rule, the department may adjust the amount of the civil penalty downward to reflect mitigating factors, including the following:

(1) The good faith efforts to comply or prevent the violation.

(2) Cooperation by the carrier with the department during the investigation process.

(3) The carrier's history of compliance.

(4) Remedial or corrective actions taken by the carrier.

(5) The extent to which the vehicle was overweight.

(6) Whether the carrier did not have access to, or control of, the load when it was loaded.

(7) Whether, despite exercising due diligence, the carrier did not know, or could not have known, a permit was required.

(8) Whether, despite exercising due diligence, the carrier did not know, or could not have known, the vehicle was oversize or overweight at the time of inspection by the Indiana state police.

(9) Whether the civil penalty will result in financial hardship.

(10) The carrier does not have a history of oversize-overweight civil penalties.

(c) The amount of a civil penalty may not be adjusted downward under subsection (b) if any of the aggravating factors in section 3 of this rule apply to the carrier.

(Department of State Revenue; 45 IAC 22-1-4; filed Dec 17, 2024, 1:39 p.m.: 20250115-IR-045240387FRA)