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.
As added by P.L.97-1987, SEC.16.