15-39-105. Penalties and interest for violation. (1) (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.

     History: En. Sec. 5, Ch. 559, L. 2005; amd. Sec. 12, Ch. 44, L. 2007; amd. Sec. 3, Ch. 364, L. 2009.