Any transfer tax not paid within one hundred and eighty (180) days after the date of transfer or sale is subject to a delinquency penalty of five percent (5%) of the transfer tax, in addition to, interest at one-half percent (.5%) per month or fraction thereof until paid. SOURCE: Added by P.L. 38-033:2 (July 31, 2025). Amended by P.L. 38-060:XII:16 (Sept. 29, 2025).