(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.
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