# Ind. Code § 6-8.1-10-3.5: Failure to file return; penalty for past due returns

> Indiana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-3.5

## Section

- **Citation:** Ind. Code § 6-8.1-10-3.5
- **Heading:** Failure to file return; penalty for past due returns
- **Jurisdiction:** Indiana
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Indiana Code / Title 6 / Article 8.1 / Chapter 10 / Section 6-8.1-10-3.5

## Text

Sec. 3.5. If a person fails to file a return on or before the due date as required by IC 6-3-4-1(1) or IC 6-3-4-1(2), where no remittance is due with the return, the person is subject to a penalty of ten dollars ($10) per day for each day that the return is past due, up to a maximum of five hundred dollars ($500).

As added by P.L.131-2008, SEC.31.

## Nearby sections

- [Ind. Code § 6-8.1-10-1 Liability for interest](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-1.md)
- [Ind. Code § 6-8.1-10-2 Repealed](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-2.md)
- [Ind. Code § 6-8.1-10-2.1 Liability for penalty; reasonable cause presumption](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-2.1.md)
- [Ind. Code § 6-8.1-10-3 Failure to file return; preparation by department; penalty](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-3.md)
- [Ind. Code § 6-8.1-10-3.5 Failure to file return; penalty for past due returns](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-3.5.md)
- [Ind. Code § 6-8.1-10-4 Failure to file return; fraudulent intent to evade tax; penalty](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-4.md)
- [Ind. Code § 6-8.1-10-5 Faulty payment; penalty; required use of guaranteed funds](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-5.md)
- [Ind. Code § 6-8.1-10-6 Failure to file information return; penalty; exceptions](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-6.md)
- [Ind. Code § 6-8.1-10-7 Maximum and minimum penalties](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-7.md)
- [Ind. Code § 6-8.1-10-8 Repealed](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-8.md)
- [Ind. Code § 6-8.1-10-9 Dissolution, liquidation, or withdrawal of corporation; notification; clearance](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-9.md)
- [Ind. Code § 6-8.1-10-9.5 Successor liability for certain unpaid taxes; notice; procedure](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-9.5.md)
- [Ind. Code § 6-8.1-10-11 Repealed](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-11.md)
- [Ind. Code § 6-8.1-10-12 Additional penalty; failure to participate in amnesty program](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-12.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A8.1_C10_S6-8.1-10-3.5. Check the current official text before relying on it. Not legal advice.