Indiana Code Title 8. Utilities and Transportation § 8-3-1-1

Sec. 1. (a) As used in this chapter, “department” refers to the Indiana department of transportation.

(b) Every such carrier shall annually, before April 1, file with the department, under the signature and oath of the department's principal accounting officer, a detailed report, in the form prescribed by the department, of all the carrier's financial and business operations in Indiana for the year ending on the preceding December 31.  The report shall embrace the other information and facts as shall be prescribed by the Surface Transportation Board for reports of interstate carriers thereto, and the reports shall be in the form prescribed, insofar as the same is applicable.  Any carrier failing to make the report for thirty (30) days after the same is due, unless the time therefor is extended by the department, shall forfeit and pay to the state the sum of one hundred dollars ($100) for each day of the default, to be collected as provided in this chapter.