Sec. 23. (a) A refiner, terminal operator, or distributor (including a qualified distributor) that fails to remit the tax or file the returns or reports required by this chapter is subject to the penalties set forth in IC 6-8.1-10. (b) A distributor that fails to file the reports required by this chapter is subject to the penalties set forth in IC 6-8.1-10. As added by P.L.227-2013, SEC.1.
Consequences for failure to pay and failure to file
Ind. Code § 6-2.5-3.5-23, under Chapter 3.5. Collection of Use Tax on Gasoline.
Ind. Code § 6-2.5-3.5-23