Section 5-10.3-7-12.5 - [Effective 7/1/2024] Reports, records, or membership payments; failure to submit(a) An employer or department shall make the reports, membership records, or payments required by IC 5-10.3-6 or by sections 10 through 12 of this chapter:(1) not more than thirty (30) days after the end of the calendar quarter, if applicable;(2) by another due date specified in section 10 of this chapter; or(3) by an alternate due date established by the rules of the board.(b) If the employer or department does not make the reports, records, or payments within the time specified in subsection (a): (1) the board may fine the employer or department one hundred dollars ($100) for each additional day that the reports, records, or payments are late, to be withheld under IC 5-10.3-6-7; and(2) if the employer or department is habitually late, as determined by the board, the board shall report the employer or the department to the state comptroller for additional withholding under IC 5-10.3-6-7.(c) An employer or department shall submit:(1) the reports and records described in subsection (a) in a uniform format through a secure connection over the Internet or through other electronic means specified by the board in accordance with IC 5-10.2-2-12.5; and(2) both: (A) employer contributions determined under IC 5-10.2-2-11, IC 5-10.3-12-24, IC 5-10.3-12-24.5, or IC 5-10.3-12-24.7; and(B) contributions paid by or on behalf of a member under section 9 of this chapter or IC 5-10.3-12-23; by electronic funds transfer in accordance with IC 5-10.2-2-12.5.
Amended by P.L. 9-2024,SEC. 126, eff. 7/1/2024.Amended by P.L. 96-2020,SEC. 2, eff. 7/1/2020.Amended by P.L. 241-2015, SEC. 22, eff. 5/6/2015.Amended by P.L. 109-2015, SEC. 22, eff. 5/4/2015.As added by P.L. 195-1999, SEC.25. Amended by P.L. 165-2009, SEC.6.This section is set out more than once due to postponed, multiple, or conflicting amendments.