North Dakota Century Code Title 57. Taxation § 57-40.5-10. Penalties

1. Any person who violates any of the provisions of this chapter is guilty of a class B misdemeanor.

2. Any person who fails to submit a purchase certificate or who submits a false or fraudulent aircraft purchaser's certificate is subject to a penalty of five percent of the true amount of the tax which was due or five dollars, whichever is greater, plus one percent of such tax for each month or fraction thereof subsequent to the month in which the false or fraudulent aircraft purchaser's certificate was furnished to the director. Any penalty must be paid to the tax commissioner or the director. The director or the tax commissioner, if satisfied that the delay in payment of the tax was excusable, may waive, and if paid, refund all or any part of such penalty and interest. Unpaid penalties may be enforced in the same manner as the tax imposed by this chapter.

3. Whenever a person, including an aircraft dealer, has collected from a person acquiring an aircraft, an aircraft excise tax in excess of the amount prescribed or due under this chapter, and if the person does not refund the excessive tax collected to the person who remitted it, the person who collected the tax shall pay it to the tax commissioner in the quarterly period in which the excessive collection occurred. The penalty and interest provisions of this section apply beginning at termination of each reporting period.