Section 6-2.5-3.5-23 - Consequences for failure to pay and failure to file(a) A refiner, terminal operator, or distributor (including a qualified distributor) that fails to remit the tax or file the returns or reports required by this chapter is subject to the penalties set forth in IC 6-8.1-10.(b) A distributor that fails to file the reports required by this chapter is subject to the penalties set forth in IC 6-8.1-10.Added by P.L. 227-2013, SEC. 1, eff. 7/1/2014.