45 IAC 22-1-2 Penalty schedule

Sec. 2. (a) The following schedule applies to a penalty assessed to a carrier by the department of state revenue (department) under IC 9-20-18-14.5(b): (1) A warning letter is issued for a first violation. (2) A civil penalty of one thousand dollars ($1,000) is assessed for a second violation. (3) A civil penalty of one thousand five hundred dollars ($1,500) is assessed for a third or later violation. (b) The following schedule applies to a penalty assessed to a carrier by the department under IC 9-20-18-14.5(c): (1) A warning letter is issued for a first violation. (2) A civil penalty of two thousand five hundred dollars ($2,500) is assessed for a second violation. (3) A civil penalty of five thousand dollars ($5,000) is assessed for a third or later violation. (c) If a carrier has no violations during a consecutive three hundred sixty-five (365) calendar day period, the penalty count for the carrier will reset and the carrier will receive a warning letter as the next penalty by the department under IC 9-20-18-14.5.