Indiana Code Title 2. General Assembly § 2-7-3.5-6

Sec. 6. (a) Subject to subsections (b) and (c), 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.

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

(c) 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.