North Dakota Century Code Title 52. Social Security § 52-04-11. Unpaid contributions to bear interest--Penalties for failure to file reports--Penalties and interest collected paid into the federal advance interest repayment fund

1. Contributions unpaid when due must bear interest at the rate of one and one-half percent per month or fraction thereof from due date.

2. Any employer who fails to submit to the bureau any employer's contribution and wage report by the date due shall pay the bureau a penalty equal to five percent of the contributions due for each month or part of a month until the report is submitted. The penalty for the first month of the first delinquent report in a calendar year may not be less than twenty-five dollars. The penalty for the first month of any subsequent delinquent reports in a calendar year may not be less than one hundred dollars. The penalty for subsequent months may not exceed twenty percent of contributions due. The maximum penalty imposed by this subsection may not exceed five hundred dollars for any single report. The penalty imposed by this subsection may be waived if the bureau determines that the failure to submit the report timely was caused by circumstances beyond the control of the employer.

3. The executive director, or any bureau employee authorized in writing by the executive director, is authorized to enter into written agreements with employers relating to their liability in respect to delinquent contributions, interest, penalties, and costs when such employers are indebted to the bureau because of failure to pay contributions required to be paid within any given period of time; provided, that such agreements must be in accordance with regulations promulgated by the bureau and filed as provided by law, and further provided that they do not contravene any other law, rule, or regulation.

4. The amount added under this section must be collected at the same time and in the same manner and as a part of the contributions and must be paid into the federal advance interest repayment fund.