15-39-105. Penalties and interest for violation.
110 words·~1 min read·
/mt/title-15/chapter-39/part-1/15-39-105·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
15-39-105 . Penalties and interest for violation.
(a)A person who fails to file a statement as required by 15-39-102 must be assessed a penalty as provided in 15-1-216 . The department may waive the penalty as provided in 15-1-206 .
(b)A person who fails to file the statement required by 15-39-102 and to pay the tax on or before the due date must be assessed a penalty and interest as provided in 15-1-216 . The department may waive any penalty pursuant to 15-1-206 .
(2)A person who purposely fails to pay the tax when due must be assessed an additional penalty as provided in 15-1-216 .