North Dakota Century Code Title 57. Taxation § 57-43.3-23. Penalty and interest--Violations

1. If a person fails to file the required report or to pay the full amount of the tax as required by this chapter, there is imposed a penalty of five dollars, or a sum equal to five percent of the tax due, whichever is greater, with interest at the rate of one percent per month on the tax due, for each calendar month or fraction of a month during which the delinquency continues, excepting the month within which the report was required to be filed or the tax became due.  If a person files a false or fraudulent report with the intent to evade the tax imposed by this chapter, there is imposed a penalty equal to ten percent of the deficiency, with interest at the rate of two percent per month on the deficiency, for each calendar month or fraction of a month during which the deficiency continues.  The commissioner, for good cause shown, may waive all or any part of the penalty or interest provided by this subsection.

2. A person is guilty of a class A misdemeanor if: