Indiana Code Title 6. Taxation § 6-6-4.1-17

(1) fails to file a quarterly report required by this chapter;

(2) fails to pay the tax imposed under section 4 of this chapter or section 4.5 of this chapter (before its repeal);

(3) files a report after the date established under this chapter;

(4) with respect to a listed tax (as defined in IC 6-8.1-1-1), fails to file all tax returns or information reports or to pay all taxes, penalties, and interest;

(5) fails to file a form or report required under this chapter or the International Fuel Tax Agreement in an electronic format prescribed by the department;  or

(6) fails to remit taxes under section 10(g) of this chapter;