Indiana Code Title 2. General Assembly § 2-7-2-2

Sec. 2. (a) The term of a registration statement is the same as the term of the reporting year for which the statement is filed.  Each registration statement shall be filed not later than the first day of the reporting year, or within fifteen (15) business days after a person becomes a lobbyist, whichever is later.  The commission may accept registration statements for a period of up to sixty (60) days before the first day of the reporting year to which they apply, as the commission determines.

(b) Subject to subsections (c) and (d), the commission shall impose a late registration fee of not more than one hundred dollars ($100) per day for each day after the deadline until the statement is filed.

(c) The late registration fee shall not exceed four thousand five hundred dollars ($4,500).

(d) The commission may waive all or part of the late registration fee if the commission determines that the circumstances make imposition of the fee inappropriate.