45 IAC 22-1-5 Penalty elevation

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

Affected: IC 9-20-18-14.5

Sec. 5. (a) If a carrier protests a civil penalty assessment made by the department of state revenue (department) under section 2 of this rule, the department may adjust the amount of the civil penalty upward to reflect aggravating factors, including the following:

(1) Willful or intentional misconduct.

(2) Obstruction or failure to comply with the department's investigation.

(3) Fraudulent conduct.

(4) The violation resulted in identifiable, ascertainable financial harm to the state.

(5) The violation involved identifiable, ascertainable damage to the roads or bridges in the state of Indiana.

(6) Failure to pay the full amount of any previously mitigated civil penalty by the date prescribed by the department.

(b) If aggravating factors are identified, the department may adjust a civil penalty amount up to the highest amount provided under IC 9-20-18-14.5(b) and IC 9-20-18-14.5(c).

(Department of State Revenue; 45 IAC 22-1-5; filed Dec 17, 2024, 1:39 p.m.: 20250115-IR-045240387FRA)