Indiana Code Title 22. Labor and Safety § 22-4-13.3-6

(1) is liable to the department for the amount that the employer failed to withhold from an employee's income; and

(2) may be ordered to pay punitive damages to the department in an amount not to exceed one thousand dollars ($1,000) for each pay period the employer failed to withhold income as required or knowingly misrepresented the income of the employee.

(1) shall require the employer to pay the amount the employer failed or refused to withhold from the employee's income;

(2) may order the employer to provide accurate information concerning an employee's income;

(3) may assess against the employer punitive damages under subsection (a)(2); and

(4) may order the employer to otherwise comply with this chapter.