45 IAC 7-1-1 Penalty for nonpayment and failure to file a return

Sec. 1. (a) A person that is liable for the payment of any alcoholic beverage excise tax or other fee listed in IC 7.1-4 is subject to the penalty imposed under IC 6-8.1-10-2.1 if the person fails to: (1) timely remit the full tax or fee; or (2) timely submit an alcoholic beverage excise tax return, including an information return or report, or a return showing no tax liability, and all required attachments. (b) If a person fails to pay the full amount of tax due on or before the due date, the discount for timely payment will be disallowed.