§ 6-8.1-18-6 — Failure to remit taxes

Indiana § 6-8.1-18-6

• Jurisdiction: Indiana
• Art. 8.1: DEPARTMENT OF STATE REVENUE; TAX
• Ch. 18: Payroll Service Provider Registration

Text

(a) If a payroll service provider knowingly or
intentionally fails to remit taxes withheld pursuant to IC 6-3-4, the
payroll service provider is liable and the responsible persons of the
payroll service provider shall be personally liable for such taxes that
were withheld by the employer and collected by the payroll service
provider and not remitted, along with any penalties and interest on such
taxes.
(b) A responsible person of the payroll service provider who
knowingly or intentionally fails to remit taxes withheld by an employer
and collected by the payroll service provider pursuant to IC 6-3-4
commits failure to remit taxes, a Class A misdemeanor. However, the
offense is a:
(1) Level 6 felony if the amount of the unremitted taxes is at least
seven hundred fifty dollars ($750) and less than fifty thousand
dollars ($50,000); and
(2) Level 5 felony if the amount of the unremitted taxes is at least
fifty thousand dollars ($50,000).
(c) The liability under this section shall not be construed to relieve
the liability of the employer, or any person otherwise with a duty to
withhold and remit taxes under IC 6-3-4 for taxes that were withheld
or should have been withheld pursuant to IC 6-3-4.
(d) Any amounts paid to or collected by the department pursuant to
this section from a payroll service provider or responsible person of a
payroll service provider must be credited to the employer's liability in
the same manner as if the employer or person otherwise with a duty to
withhold and remit taxes under IC 6-3-4 had remitted that amount.

Legislative History

As added by P.L.97-2021, SEC.2.