Indiana Code — Title 6 (Taxation)
IC 6-8.1-18-6
Failure to remit taxes
Sec. 6. (a) If a payroll service provider knowingly or intentionally fails to remit taxes withheld pursuant to IC 6-3-4, the payroll service provider is liable and the responsible persons of the payroll service provider shall be personally liable for such taxes that were withheld by the employer and collected by the payroll service provider and not remitted, along with any penalties and interest on such taxes.
(b) A responsible person of the payroll service provider who knowingly or intentionally fails to remit taxes withheld by an employer and collected by the payroll service provider pursuant to IC 6-3-4 commits failure to remit taxes, a Class A misdemeanor. However, the offense is a:
# (1)
Level 6 felony if the amount of the unremitted taxes is at least seven hundred fifty dollars ($750) and less than fifty thousand dollars ($50,000); and
# (2)
Level 5 felony if the amount of the unremitted taxes is at least fifty thousand dollars ($50,000).
(c) The liability under this section shall not be construed to relieve the liability of the employer, or any person otherwise with a duty to withhold and remit taxes under IC 6-3-4 for taxes that were withheld or should have been withheld pursuant to IC 6-3-4.
(d) Any amounts paid to or collected by the department pursuant to this section from a payroll service provider or responsible person of a payroll service provider must be credited to the employer's liability in the same manner as if the employer or person otherwise with a duty to withhold and remit taxes under IC 6-3-4 had remitted that amount.
As added by P.L.97-2021, SEC.2.
Amendment history
As added by P.L.97-2021, SEC.2.
Source: view the official text
Nearby sections (25 sections)
- 6-8.1-17-5 · Income tax preparation; restricted unless PTIN provided on
- 6-8.1-17-6 · Income tax preparation; preparer required to provide PTIN
- 6-8.1-17-7 · Penalties for failing to provide PTIN
- 6-8.1-17-8 · Department authority to implement an oversight program
- 6-8.1-17-9 · Bar or suspension of income tax preparer from filing income
- 6-8.1-17-10 · Communication protocols to share and exchange PTIN
- 6-8.1-17-11 · Rules
- 6-8.1-18-1 · "Payroll service provider"
- 6-8.1-18-2 · "Responsible person"
- 6-8.1-18-3 · Annual registration; payroll service provider
- 6-8.1-18-4 · Payroll service provider; permitted to retain income…
- 6-8.1-18-5 · Payroll service provider; required contract provisions;…
- 6-8.1-18-6 · Failure to remit taxes
- 6-8.1-18-7 · Annual fee for registration
- 6-8.1-18-8 · Required address of record with the department; employer's
- 6-8.1-18-9 · Notice to employers; remittance of taxes
- 6-8.1-18-10 · Rules
- 6-8.1-19-1 · Liability for tax not remitted
- 6-8.1-19-2 · When tax not considered remitted
- 6-8.1-19-3 · Due date for unpaid tax
- 6-8.1-19-4 · Erroneous tax payment; failure of certain taxpayers to…
- 6-8.1-19-5 · Form to remit tax
- 6-8.1-19-6 · Distribution of tax collected
- 6-9-1-0.3 · Legalization of certain expenditures to promote tourism in…
- 6-9-1-1 · "Board of managers" defined