Penalty

# (1)

fails to file a return for the tax due under this chapter on or by the due date for the return;

# (2)

fails to pay the full amount of tax shown on the person's return on or by the due date for the payment; or

# (3)

incurs, upon examination by the department, a deficiency that is due to negligence;
the person is subject to a penalty.

(b) The penalty for a failure described in subsection (a) is the penalty calculated under the penalty provisions of the International Fuel Tax Agreement entered into by the department under IC 6-8.1-3-14.
As added by P.L.60-1990, SEC.9. Amended by P.L.1-1991, SEC.67; P.L.129-2001, SEC.15.