Minnesota Statutes Property Taxes (Ch. 272-289) § 287.13. Violations; civil penalties

Subdivision 1. Failure to pay full amount. Any person liable for the tax imposed bysection 287.035who fails to pay the full amount of mortgage registry tax imposed under this chapter, unless the failure is shown to be due to reasonable cause, is liable for a civil penalty of $250 or 100 percent of the tax for each such failure, whichever is less.

Subd. 2. Additional penalty. Any person who willfully attempts to evade or defeat the tax imposed undersections 287.01to287.12, or the payment thereof, shall, in addition to the penalty provided in subdivision 1, be liable for a penalty of 50 percent of the total amount of the underpayment of the tax.

Subd. 3. Payment to mortgagee. If a mortgagee undertakes to collect from the mortgagor the amount of the tax due undersections 287.01to287.12as provided insection 287.08, paragraph (e), the mortgagor is not subject to the penalties under this section and the mortgagee is subject to the provisions of this section.