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Penalties for Late Reporting IC 22-3-4-13, IC 22-3-4-15
An employer or insurance carrier that fails to comply with this subsection may be assessed a civil penalty of up to $50.00 for the first offense, up to $150.00 for a second unrelated offense and up to $300.00 for a third or subsequent unrelated offense. Civil penalties collected under this section shall be deposited in the workers' compensation supplemental administrative fund.