Indiana Code 6-1.1-8-20. Failure to file statement; penalty; action by attorney general
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Sec. 20. (a) If a public utility company does not file a statement with the department of local government finance on or before the date prescribed under section 19 of this chapter, the company shall pay a penalty of one hundred dollars ($100) per day for each day that the statement is late. However, a penalty under this subsection may not exceed one thousand dollars ($1,000). A public utility company shall remit a penalty for which the public utility company is liable under this subsection to the department of state revenue.
(c) The state auditor shall deposit amounts collected under this section in the state treasury for credit to the state general fund.
(b) The department of local government finance shall notify the attorney general and the department of state revenue if a public utility company fails to file a statement on or before the due date. The attorney general shall then bring an action in the name of this state to collect the penalty due under this section.
Terms Used In Indiana Code 6-1.1-8-20
- Attorney: includes a counselor or other person authorized to appear and represent a party in an action or special proceeding. See Indiana Code 1-1-4-5
- property: includes both tangible and intangible property. See Indiana Code 6-1.1-8-2
- public utility company: means a company which is subject to taxation under this chapter regardless of whether the company is operated by an individual, a partnership, an association, a corporation, a limited liability company, a fiduciary, or any other entity. See Indiana Code 6-1.1-8-2
[Pre-1975 Property Tax Recodification Citation: 6-1-44-6 part.]
Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.64-1983, SEC.4; P.L.59-1985, SEC.4; P.L.90-2002, SEC.71; P.L.183-2014, SEC.4; P.L.255-2017, SEC.9.