15-34-112. Procedure on failure to file statement. (1) If any person fails, neglects, or refuses to file any statement required by this part within the time required or fails to pay the tax required by this part on or before the date the payment is due, the department shall immediately after the time has expired proceed to inform itself as best it may regarding the amount of coal produced by the person within this state during the quarter and during each month of the quarter and shall determine and fix the amount of the license taxes due to the state from that person for the quarter.
     (2) The department shall add to the amount of all delinquent coal producer's license taxes a penalty as provided in 15-1-216.

     History: En. Sec. 14, Ch. 563, L. 1999.