59-15-102. Tax delinquency -- Penalty.
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59-15-102. Tax delinquency -- Penalty.
If any person fails to pay the amount of any tax at the time it is due, a penalty as provided under Section 59-1-401 shall be imposed, and the tax shall bear interest at the rate and in the manner prescribed in Section 59-1-402 .
Amended by Chapter 1 , 1993 Special Session 2
Amended by Chapter 1 , 1993 Special Session 2