Sec. 21. A carrier subject to the taxes imposed under section 4 of this chapter, section 4.3 of this chapter (before its repeal), and section 4.5 of this chapter (before its repeal) who fails to file a quarterly report as required by section 10 of this chapter shall pay a civil penalty of three hundred dollars ($300) for each report that is not filed.
As added by P.L.97-1987, SEC.43. Amended by P.L.218-2017, SEC.54; P.L.185-2018, SEC.18; P.L.215-2018(ss), SEC.4.