Indiana Code § 13-14-13-6

Civil, criminal, and other penalties
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Sec. 6. A person is subject to applicable state or federal civil, criminal, or other penalties and remedies for failure to comply with a reporting requirement if the person submits an electronic document that: (1) is in place of a paper document under this chapter; and (2) fails to comply with the following: (A) Requirements of cross-media electronic reporting under 40 CFR 3. (B) Procedures established by the department to accept electronic information.

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