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Indiana Code — Title 6 (Taxation)

IC 6-8.1-10-7

Maximum and minimum penalties

Official textiga.in.govlast amended

Sec. 7. Notwithstanding the various penalty provisions of this chapter, the maximum total penalty that may be assessed against a person under sections 2.1 through 5 of this chapter is one hundred percent (100%) of the unpaid tax and the minimum penalty, if any, that may be assessed under those sections is five dollars ($5).
As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.383-1987(ss), SEC.2; P.L.1-1991,
SEC.72; P.L.71-1993, SEC.27.

Amendment history

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.383-1987(ss), SEC.2; P.L.1-1991, SEC.72; P.L.71-1993, SEC.27.

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Nearby sections (25 sections)
  1. 6-8.1-9.7-7 · Authorization to enter into an offset agreement
  2. 6-8.1-9.7-8 · Powers of a federal official under an offset agreement
  3. 6-8.1-9.7-9 · Duties and powers of the office of management and budget
  4. 6-8.1-9.7-10 · Authorization to establish a reasonable administrative…
  5. 6-8.1-10-1 · Liability for interest
  6. 6-8.1-10-2 · Repealed
  7. 6-8.1-10-2.1 · Liability for penalty; reasonable cause presumption
  8. 6-8.1-10-3 · Failure to file return; preparation by department; penalty
  9. 6-8.1-10-3.5 · Failure to file return; penalty for past due returns
  10. 6-8.1-10-4 · Failure to file return; fraudulent intent to evade tax;…
  11. 6-8.1-10-5 · Faulty payment; penalty; required use of guaranteed funds
  12. 6-8.1-10-6 · Failure to file information return; penalty; exceptions
  13. 6-8.1-10-7 · Maximum and minimum penalties
  14. 6-8.1-10-8 · Repealed
  15. 6-8.1-10-9 · Dissolution, liquidation, or withdrawal of corporation;
  16. 6-8.1-10-9.5 · Successor liability for certain unpaid taxes; notice;…
  17. 6-8.1-10-11 · Repealed
  18. 6-8.1-10-12 · Additional penalty; failure to participate in amnesty…
  19. 6-8.1-10-13 · Civil penalties for violations
  20. 6-8.1-10-14 · Deposit of penalties and interest for certain taxes
  21. 6-8.1-11-1 · Repealed
  22. 6-8.1-11-2 · Legislative findings
  23. 6-8.1-11-3 · Taxpayer rights advocate office; duties
  24. 6-8.1-12-1 · Development and implementation of program
  25. 6-8.1-12-2 · Purpose
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