15-72-112. Penalties and interest for violation.
109 words·~1 min read·
/mt/title-15/chapter-72/part-1/15-72-112·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
15-72-112 . Penalties and interest for violation.
(a)A person who fails to file a return as required by 15-72-110 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 return required by 15-72-110 and to pay the tax on or before the due date must be assessed 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 .