Indiana Department of Revenue was authorized to establish a tax amnesty program that provides a limited-time opportunity for individuals and businesses to pay past-due listed taxes free of penalty, interest and collection fees without fear of criminal or civil prosecution. Examples of taxes to which amnesty will apply include gross income tax, state gross retail and use taxes and all other taxes and fees that the Department collects. The program runs from September 15, 2005, through November 15, 2005. The penalty will be double the originally assessed penalty for those that are eligible to participate in the program, but fail to do so. This program applies to a listed tax that was due and payable for a period ending before July 1, 2004. (Indiana Department of State Revenue, Sec. 6-8.1-3-17)