Section 7.1-4-6-2.1 - Rules and regulations to enforce noncompliance penalties(a) The department shall adopt rules under IC 4-22-2 to govern the assessment and collection of penalties provided in section 2 of this chapter.(b) The commission may adopt rules under IC 4-22-2 to coordinate compliance with the laws, rules, and administrative policies governing the assessment and collection of sales taxes.As added by Acts1977 , P.L. 96, SEC.2. Amended by P.L. 204-2001, SEC.45.