Indiana Code Title 2. General Assembly § 2-7-3-3.3

Sec. 3.3. (a) This section does not apply to gifts made between relatives.

(b) A lobbyist shall file a written report whenever the lobbyist makes a gift with respect to a legislative person that is required to be included in a report under section 3(a)(3) of this chapter.

(c) A report under this section must state the following:

(d) A lobbyist shall file a copy of a report required by this section with the commission and the legislative person with respect to whom the report is made.

(e) A lobbyist shall file a report required by this section not later than fifteen (15) business days after making the gift.  A report filed under this section is confidential and is not available for public inspection or copying until ten (10) business days after the report is filed with the commission.

(f) After the expiration of the confidentiality period prescribed in subsection (e), the commission shall provide a copy of a gift report to the following:

(g) Subject to subsections (h) and (i), the commission shall impose a late report fee of not more than one hundred dollars ($100) per day for each day after the deadline until the report is filed.

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

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