Sec. 23. (a) If a person: (1) fails to file a return for the tax due under this chapter on or by the due date for the return; (2) fails to pay the full amount of tax shown on the person's return on or by the due date for the payment; or (3) incurs, upon examination by the department, a deficiency that is due to negligence; the person is subject to a penalty. (b) The penalty for a failure described in subsection (a) is the penalty calculated under the penalty provisions of the International Fuel Tax Agreement entered into by the department under IC 6-8.1-3-14 .
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