15-72-112. Penalties and interest for violation, MCA
  1. MCA Contents
  2. TITLE 15
  3. CHAPTER 72
  4. Part 1
  5. 15-72-112 Penalties and interest for violation

Montana Code Annotated 2017

TITLE 15. TAXATION

CHAPTER 72. ELECTRICAL GENERATION TAX AND INVASIVE SPECIES FEE

Part 1. Electrical Generation Tax Reform Act

Penalties And Interest For Violation

15-72-112. Penalties and interest for violation. (1) (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.

History: En. Sec. 9, Ch. 556, L. 1999; amd. Sec. 4, Ch. 364, L. 2009.