§ 23-63-4-6

If any retailer fails to file a return or to keep records described in § 23-63-4.5, or if the tax administrator is not satisfied with the amount of fees paid to him or her, the tax administrator may compute and determine the amount required by this chapter to be paid to him or her upon the basis of the facts contained in the returns which have been filed or upon the basis of any information in the tax administrator’s possession or that may come into his or her possession. History of Section.P.L. 1992, ch. 133, art. 85, § 2.