Section 45IAC7-1-1. Penalty for nonpayment and failure to file a return

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(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. (Department of State Revenue; Rule (7.1-4-62)-1; filed Aug 29, 1977, 2:05 p.m.: Rules and Regs. 1978, p. 807; filed Sep 7, 2016, 4:11 p.m.: 20160928-IR-045160002FRA)

                    
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