§ 44-44-4-1

Any hard-to-dispose material wholesaler or hard-to-dispose material retailer or person who fails to pay any tax to the state or any amount of tax required to be collected and/or paid to the state, except amounts of determinations made by the tax administrator under § 44-44-17, within the required time shall pay a penalty of ten percent (10%) of the tax or amount of the tax. History of Section.P.L. 1989, ch. 514, § 4; P.L. 1990, ch. 317, § 1.