Sec. 1315. A person who: (1) is subject to the tax imposed by section 201 of this chapter; and (2) fails to file a report or files an incomplete report required by section 501 or 606 of this chapter; is subject to a civil penalty of one hundred dollars ($100) for each violation, as reasonably determined by the department. As used in this section, an incomplete report includes a report that does not include all schedules required by the administrator.
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